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for dental benefits, (7) $60 for reserved parking, (8) $52 for
life insurance, (9) $5 for accident insurance, (10) $300 for a
$14,000 debt owed to the State of Utah for State income tax with
respect to taxable year 1995, (11) $17 for a legal service plan,
(12) $168 on a loan from the Questar retirement plan, (13) $173
on a second loan from the Questar retirement plan, (14) $77 for a
“Micro Computer 1" (the meaning of “Micro Computer 1" is not
disclosed by the record), (15) $191 as a contribution to the
Questar retirement plan, and (16) $8 for savings bonds. Further-
more, petitioner has shown that at least as of the time of the
trial in this case, she was investing $50 a month in a mutual
fund and had a balance in that mutual fund of $500. However, on
the record before us, we find that petitioner has failed to
establish the amounts of any other expenditures, let alone
expenses that section 301.6343-1(b)(4), Proced. & Admin. Regs.,
indicates are to be considered in determining a reasonable amount
for basic living expenses.25 We further find on the record
25In an effort to establish certain expenses that sec.
301.6343-1(b)(4), Proced. & Admin. Regs., indicates are to be
considered in determining a reasonable amount for basic living
expenses, petitioner proffered at trial certain documentary
evidence. The documentary evidence that petitioner proffered
consisted of nothing more than petitioner’s self-serving summa-
ries of expenses that she claims to have incurred. Respondent
objected to the admission of that evidence pursuant to Fed. Rules
of Evid. 802 and 1006. We sustained respondent’s objections.
Petitioner did not substantiate by reliable documentary evidence
most of the expenses claimed in such summaries. To the extent
that petitioner substantiated any such expenses by reliable
(continued...)
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