Robert D. and Marie A. Suckley - Page 5

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          would result in an expenditure of approximately $947 per child              
          ($3,789.50 divided by 4 = $947).4  None of these claimed expenses           
          were substantiated.                                                         
               Finally, petitioner estimated that petitioners spent                   
          approximately $3,000 for food in 1992.  This would have averaged            
          out to $250 per month ($3,000 divided by 12 = $250).  Since four            
          persons were living in petitioners' home during 5 months of 1992,           
          the average monthly food expense per person for that 5-month                
          period would have been $62.50 ($250 divided by 4 persons =                  
          $62.50).  Therefore, $312.50 in food expenses would have been               
          allocable to Dennis for the 5 months that he lived with                     
          petitioners ($62.50 x 5 mos. = $312.50).  From the foregoing                
          figures submitted by petitioner, it can be seen that, at best,              
          petitioners supplied the following support to their                         
          grandchildren:                                                              
          Kathy         Mark       Dennis      Tiffany                                
          Misc. expenses   $947        $947.00     $947.00        $947                
          Household                   1,431.00      500.00                            
          Food                          920.60      312.50                            
                                                                                     
          Totals            947       3,298.60    1,759.50         947                
               Carmen received a total of $10,332 in welfare payments in              
          1992.  She testified that she paid no money to petitioners for              
          Mark's support.                                                             



          4         As noted supra, petitioners have conceded that they may           
          not claim Donna as a dependent.                                             




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