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dependents during all of 1997 and that she furnished all of the
household’s support during that year.
3. Itemized Amounts
Petitioner has met her burden only as to some of the claimed
itemized amounts. The record establishes that petitioner is
entitled to deduct, in addition to the $3,798 of State and local
income taxes conceded by respondent, $20,919 of mortgage
interest, $10,000 of medical expenses, $150 for tax preparation,
and $4,900 for real estate taxes. As to the latter amount, we do
not understand respondent to challenge that $4,900 of real estate
taxes was paid in 1997 as to the house, but only that petitioner
(as opposed to Lodevico) paid these taxes. We find as a fact
that Lodevico did not pay those taxes and that petitioner did.
All arguments made by the parties and not discussed herein
have been rejected as meritless.
Decision will be
entered under Rule 155.
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