Gabriel M. Daya, et al. - Page 38




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          Because respondent raised no objection to the amount or its                 
          classification, we treat this amount as expended for the                    
          maintenance of the Mahmoud Daya family’s household in 1995.                 
               The only other evidence of Morhaf’s contributions toward the           
          maintenance of the Mahmoud Daya family’s household in 1995                  
          consists of Gabriel and Morhaf’s testimony that Morhaf gave money           
          to his mother to deposit into the household checking account and            
          that he gave her money for groceries.  Petitioners make no attempt          
          to estimate these contributions, and they have provided no basis            
          upon which we can estimate these contributions.  We thus credit             
          Morhaf with contributing $668.74 toward the maintenance of the              
          Mahmoud Daya household in 1995.                                             
               Although the record does not clearly reflect all the expenses          
          incurred for maintaining the Mahmoud Daya family’s household in             
          1995, the record does indicate that $18,606 in mortgage interest            
          payments was made and $3,084.48 in property taxes was paid on the           
          Foster City residence.  Morhaf has not shown that he paid any of            
          these expenses or any other expenses for the maintenance of the             
          household beyond the $668.74.  Morhaf has not established that he           
          provided more than half the cost of maintaining a household for             
          Laila in 1995.20                                                            
               Accordingly, we uphold respondent’s determination that                 

               20 We note that even if we accepted Morhaf’s argument that             
          he maintained a household for Laila separate from Gabriel and               
          Mahmoud’s household, Morhaf still has not shown that he provided            
          more than half the cost of maintaining such a household.                    




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