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petitioners’ gross income. Accordingly, we sustain respondent’s
determination.
We have considered all of the other arguments made by
petitioners, and, to the extent that we have not specifically
addressed those arguments, we conclude they are without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011