Raymond J. and Maria V. Zbylut - Page 20




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         include charges for patently personal expenses.  Petitioners are             
         not entitled to deductions for “other expenses” beyond those                 
         conceded by respondent.                                                      
             In reaching our decision, we have considered all arguments               
        made, and, to the extent not mentioned, we conclude that they are             
        irrelevant, moot, or without merit.                                           

                                                 Decision will be entered             
                                            under Rule 155.                           
































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