Barry L. Morris - Page 9

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          were not admitted into evidence.  As a result, we are left to               
          guess if and when petitioner paid alimony.  Petitioner has                  
          therefore not demonstrated entitlement to a deduction for alimony           
          payments with respect to his 2001 taxable year.                             
               The Court has considered all of petitioner’s contentions,              
          arguments, requests, and statements.  To the extent not discussed           
          herein, we conclude that they are meritless, moot, or irrelevant.           
               To reflect the foregoing,                                              

                                                 Decision will be entered            
                                             under Rule 155.                          

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