Eddie Mills, Jr. - Page 17




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          handwritten notations on accounting paper that the letter                   
          characterizes as "a worksheet showing support".  It purports to             
          compute the total monthly support contributed by petitioner for             
          petitioner's entire household.  The latter sum is divided by 6 to           
          compute the "house-hold support" per person that petitioner                 
          alleges he provided for the year.  The notations indicate an                
          amount contributed by "Linda AFDC/Stamps (4)" and determines that           
          the amount contributed by petitioner is more than half the total            
          support of each dependent.                                                  
               We see nothing in the record that would substantiate what              
          were essentially mere claims by petitioner that he had supplied             
          half the support for his niece and nephew.  It seems that at the            
          time respondent took a position in the notice of deficiency and             
          the answer, petitioner had not substantiated any of the claimed             
          household payments.                                                         
               Certainly the ownership of the family home (and an amount of           
          support in the form of fair rental value of the home) was in                
          doubt until the day before the agreed settlement.  Exhibit 2 to             
          petitioner's letter of October 30, 1996, alleges that total                 
          family support supplied by petitioner included $5,670 for food.             
          Unexplained is part V of petitioner's mother's Schedule C of her            
          1993 return (Exhibit 1 to petitioner's letter of October 30,                
          1996).  The Schedule C pertains to her "child care business" in             
          which she "was paid by the County of Santa Clara for providing              





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