Robert D. and Marie A. Suckley - Page 6

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               Carmen and her other four children, therefore, each received           
          $2,066.40 in welfare payments ($10,332 divided by 5 = $2,066.40).           
               Petitioners have shown that they supplied over one-half of             
          Mark's support only, and respondent has conceded that petitioners           
          may claim him as a dependent.                                               
               Petitioners may not claim any of their other grandchildren             
          as dependents since they failed to establish that they supplied             
          over one-half of their support during 1992.                                 
               To reflect the foregoing,                                              
          Decision will be entered                                                    
          under Rule 155.                                                             



























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