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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Last modified: March 27, 2008