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not show that Frank did not drive or maintain those vehicles
during the years in issue. However, we believe that public
transportation figures should be deleted from the BLS figures for
all of the Johnson family members because we do not believe that
they would use public transportation in light of the number and
kinds of vehicles they acquired before and during the years in
issue.
As for personal insurance and pension figures in the BLS
figures, we agree with petitioners that those items should be
deleted for all Johnson family members on the basis of
Katherine’s testimony that they did not believe in carrying
insurance. In addition, we think that reading, education, and
tobacco figures should be deleted for Frank and Katherine because
of their ages, illiteracy, and health conditions. As for Ronnie
and Sylvia, we believe that education figures should be deleted
for them because of their ages and schooling history.
Accordingly, we hold that adjustments to the BLS figures are
needed in accordance with the above. See infra Appendix J for
revised personal living expenses for Frank and Katherine, Larry,
Ronnie, and Sylvia reflecting those adjustments.
2. Adjustment for Specific Gift
Petitioners contend that, for 1990, respondent failed to
credit either Larry or Ronnie with a $43,101 specific gift that
is charged to Frank and Katherine as an application of funds for
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