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income generated from the insurance business, value in the Ford
Thunderbird, and petitioners’ increased expenditures since the
first settlement offer. See Razo v. Commissioner, T.C. Memo.
2004-101.
We have considered all of the contentions and arguments of
the parties that are not discussed herein, and we find them to be
without merit, irrelevant, or moot.
We hold that respondent did not abuse his discretion and
correctly determined that collection efforts should proceed.
To reflect the foregoing,
An appropriate order and
decision will be entered for
respondent.
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Last modified: May 25, 2011