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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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Last modified: May 25, 2011