- 17 - Petitioner did not provide any evidence of the total annual costs of maintaining a household for himself and Jamie. Accordingly, we sustain respondent’s determination with respect to this issue. To the extent that we have not addressed any of the parties’ arguments, we have considered them and conclude they are irrelevant or without merit. Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: May 25, 2011