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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.
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Last modified: May 25, 2011