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three-year period 2002 through 2004, instead of using an average
of petitioner’s wage income for the seven-year period 1998
through 2004 or the twelve-year period 1993 through 2004.32 In
32In support of that argument, petitioner contends, and
respondent does not dispute, that petitioner had the following
wage income from his law practice for 1993 through 2004:
Year Wage Income
1993 $55,000
1994 52,000
1995 110,100
1996 85,000
1997 98,000
1998 -
1999 -
2000 -
2001 -
2002 200,000
2003 329,151
2004 71,842
Petitioner further contends that his average monthly wage
income for the seven-year period 1998 through 2004 was $2,548 and
that his average monthly wage income for the twelve-year period
1993 through 2004 was $5,435. We disagree. On the instant
record, we find that petitioner incorrectly calculated his
average monthly wage income for each of those periods. The
respective average monthly wage income amounts that petitioner
claims for the period 1998 through 2004 and the period 1993
through 2004 (as well as for the three-year period 2002 through
2004) are averages of cumulative averages of petitioner’s monthly
wage income for each of the years included in calculating those
respective average monthly wage income amounts. See supra text
accompanying notes 23 and 24. The use of those averages of
cumulative averages for the seven-year period 1998 through 2004
and for the twelve-year period 1993 through 2004, which places
significant emphasis on the years before 2002 that are included
in the respective calculations, is improper. The correct amount
of petitioner’s average monthly wage income for 1998 through 2004
is $7,154.68. The correct amount of petitioner’s average monthly
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