Estate of Frank Johnson - Page 150




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          for 1983 and 1984 inasmuch as he lived with Frank and Katherine             
          during those years.  The personal living expenses for Frank and             
          Katherine should be adjusted correspondingly to include Ronnie as           
          a member of their household for 1983 and 1984.27  As for Sylvia,            
          she lived with Frank and Katherine until August 1990 at which               
          time she established her own residence.  Accordingly, personal              
          living expenses should be deleted from Sylvia’s source and                  
          application of funds analyses for 1985 through July 1990, and the           
          personal living expenses for Frank and Katherine should be                  
          adjusted to include Sylvia (as well as Jack Miller and Nicole, as           
          appropriate) as members of their household for those years.28               
               As for petitioners’ contention that adjustments to                     
          transportation items included in the BLS average annual                     
          expenditure figures should be made in addition to vehicle                   
          acquisition costs, except for one item (public transportation),             
          we do not agree because the record reflects that Frank acquired             
          vehicles before and during the years in issue.  The record does             

               27  Although Ronnie lived with Frank and Katherine for part            
          of 1985, we make no allocation for that year because the record             
          shows that he established his own residence in February 1985, and           
          we believe that any adjustment for 1 month would be nominal.                
               28  Although the record shows that Jack Miller moved into              
          the Longwood property in late 1986, we do not include him as a              
          member of Frank and Katherine’s household for 1986 because the              
          record does not show exactly when he moved into the Longwood                
          residence.  Additionally, although the record shows that Sylvia’s           
          daughter was born in 1988, we do not include her as a member of             
          Frank and Katherine’s household for 1988 because the record does            
          not show exactly when she was born.                                         





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