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constructed a log cabin at an approximate cost of $494,000, which
they used as their residence. Petitioners purchased other luxury
items during 1984 and 1985, including two 1985 new Mercedes Benz
automobiles, a $92,000 boat, and four Honda motorcycles. Also,
in 1985, petitioners purchased two condominiums in Florida, one
on Marco Island for $265,000 and upon its sale, another in Naples
for approximately $675,000. Some of these purchases occurred
during or shortly after the time Mr. Streck had filed for relief
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