Leona Payton - Page 8

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          based solely on her testimony is incomplete.  She has not kept              
          records of how much she spent on the claimed individuals.                   
          Unfortunately, petitioner was unable to reconstruct the dollar              
          amount of the total support for Racquelle, Rafael, Jamal,                   
          Reginald, and Preather.  The claimed dependents did not testify             
          at trial and there is little information in the record as to                
          contributions, if any, they have made towards their own support             
          or gross income.  In the cases of the minor dependents,                     
          Racquelle, Rafael, and Jamal, petitioner testified that other               
          sources of income were available but failed to establish the                
          amounts.3  Also, as to Preather, the record reflects that he                
          received disability and Medicaid payments, but petitioner failed            
          to establish the amount of her contributions during the years in            
               Petitioner has made a valiant effort to help support, in any           
          way she was able, close individuals and family members who have             
          gone through difficult times.  She was able to give sustenance to           
          these individuals, and herself, by working diligently as a                  
          practical nurse, and, at times, taking cash advances on her                 
          credit card or loans.  Petitioner worked towards reducing her               

               3    Racquelle and Rafael’s mother, Areail, was employed               
          during 1996 as a claims adjuster for General American.  Also, the           
          record is incomplete as to the income of Jamal’s mother, Patricia           
          Butler, and her contributions, if any, towards the total support            
          of her son.                                                                 

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