Testbankblock
In Archer v. Comm. 73 T.C. 963 (1980), the court held that both medicare and medicaid are disregarded in the support test. C:1-65 In determining whether the property is used “too much” for personal purposes so that Sec. 280A applies, use of the residence by Amy or by family members constitutes personal use, as does use by persons who pay ... ................
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