Charles and Beatrice M. Reynolds - Page 13




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         not been substantiated.  Respondent has conceded the dependency              
         issue.                                                                       
              A.   Mrs. Maxey’s Medical Expenses                                      
              Mrs. Reynolds testified that her mother’s nursing home was              
         State certified and that the proprietor was a registered nurse.              
         She further testified that she had an agreement with her family              
         that she would pay to her sister $600 per month to help with her             
         mother’s nursing home expenses.  She also testified that she paid            
         twice a year for her mother’s Blue Cross/Blue Shield supplemental            
         health insurance premiums and, in addition, for miscellaneous                
         items, such as “Depends” and bed pads.  According to Mrs.                    
         Reynolds, her sister held power of attorney for their mother’s               
         bank accounts.                                                               
              As substantiation of the amounts paid for Mrs. Reynolds’                
         mother’s care, petitioners introduced copies of the front sides of           
         19 checks drawn on three different checking accounts, bearing                
         dates in 1993.  The copies indicate that the checks were drawn in            
         favor of either Mrs. Reynolds’ sister or her mother.                         
              Included in the copies are images of the front sides of 11              
         checks for $600, including 2 for the month of May and 1 for each             
         of the other months, except October and December.  On the March              
         check the magnetic numbers at the bottom right do not match the              









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