Trent Deshawn Allston - Page 12

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          that much” and that his total expenses likely did not exceed 7.5            
          percent of his adjusted gross income.  Accordingly, respondent is           
          sustained on this issue.                                                    
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   

                                             Decision will be entered                 
                                        under Rule 155.                               
































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