Carl Albert and Lorraine Rouse - Page 11

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          adjusted gross income, they are not allowed as deductions                   
          pursuant to section 67(a).                                                  
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                             Decision will be entered for             
                                        respondent in the amount of the               
                                        increased deficiency.                         


































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