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Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930). However, in
order for the Court to estimate the amount of an expense, we must
have some basis upon which an estimate may be made. Without such
a basis, any allowance would amount to unguided largesse.
Williams v. United States, 245 F.2d 559, 560 (5th Cir. 1957).
Petitioner first submits that Carmen's total income for 1992
was $10,332 ($489 per mo. AFDC x 12 = $5,868; $372 per mo. food
stamps x 12 = $4,464; $5,868 + $4,464 = $10,332).
Petitioner next informs us that petitioners' total household
expenses for 1992 were $4,778.75, and respondent agrees with that
figure. Petitioners seek to allocate a portion of the household
expense to Kathy, Mark, Dennis, and Tiffany to arrive at the
amount of support they provided for them in 1992. They may not
allocate any portion of the household expense to Kathy and
Tiffany because they lived with Carmen throughout 1992.
We have rounded off the monthly household expenses to $400.
There were four people living in the house during the 5 months
that Dennis lived with petitioners; i.e., petitioners, Mark, and
Dennis. The total amount of household expenses allocable to
Dennis would have been $500 ($400 per mo. divided by 4 people =
$100 x 5 mos. = $500).
Petitioner then informed us that petitioners spent
approximately $3,789.50 on four of their grandchildren for such
items as clothes, school supplies, birthdays, Christmas presents,
holidays, entertainment, etc. (miscellaneous expenses). This
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