If dad can show a history of looking for employment sufficient to continue a UI claim, and as long as he is still receiving UI, I don't think OP has a very strong case for imputation of wages and an upwards modification.
When the UI runs out and he still isn't working, she should look into returning to court. But the assistance that dad is receiving from his parents won't count as income absent a showing consistent with current case law. A few gifts here and there, no matter how sizeable, do not income make. Support in OP's state is based purely off of NCP's income. Whether she can successfully argue wages should be imputed to dad at his pre-layoff rate based on deliberate underemployment or unemployment will depend on the judge who hears the case. It isn't outside the realm of possibility and could likely happen.
But mom going into court trying to have these gifts counted as income isn't going to fly under the statutes and case law I've read.





