MEMORANDUM OPINION
ARTHUR B. FEDERMAN, Bankruptcy Judge.
The United States Trustee (the "Trustee") moves to dismiss this bankruptcy case for substantial abuse. This is a core proceeding under 28 U.S.C. § 157(b)(2)(A) over which the Court has jurisdiction pursuant to 28 U.S.C. § 1334(b), 157(a), and 157(b)(1). The main issue is the allowability of charitable contributions in computing expenses. For the reasons set forth below, I will dismiss...
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