SULLIVAN, Judge.
Appellant Sam Winer & Company (Winer) is appealing an award of the Industrial Board which granted dependents' benefits to Freeman E. and Mary Lou Spelts. The award is based upon the death of Lester Leroy Spelts, their son.
The sole issue before us depends upon the application or inapplication of Ind. Ann. Stat. 22-3-3-20 (Burns Code Ed. 1974):
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