grandmother on every birthday, Easter, and Christmas was required to include those amounts as income. The court ruled a gift regularly received from a dependable party may be considered in determining a parent’s child support obligation. Barnier v. Wells, 476 N.W.2d 795 (Minn.Ct.App.1991). An opposing view is found in other jurisdictions. There, the courts have refused to consider gifts as income to a parent for purposes of calculating child support obligations. The rationale for refusing to include gifts for this purpose is that the donors have no legal obligation to continue with the practice of making gifts. See In Re Marriage of Harmon, 210 Ill.App.3d 92, 154 Ill.Dec. 727, 568 N.E.2d 948 (1991); True v. True, 615 A.2d 252 (Me.1992); Ikard v. Ikard, 819 S.W.2d 644 (Tex.Ct.App.1991) (<HOLDING>). In a ease very similar to this case, the
holding that a claimant is required to establish a physical inability to follow any occupation from which he can earn a reasonably substantial income rising to the dignity of an income or livelihood although the income may not be as much as was earned prior to the disability holding a state cannot impose an income tax on indians whose income is solely from reservation sources holding gifts cannot be considered as income to the recipient unless the donor has a legal obligation to make them holding that insurance obligation was primary to indemnity obligation holding that obligor who is incarcerated for crime other than failure to pay support should be relieved of obligation unless obligor has other income or assets