T.C. Memo. 1999-19
UNITED STATES TAX COURT
CHARLES EDWARD SHEPHERD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2244-98. Filed January 29, 1999.
Charles Edward Shepherd, pro se.
David D. Choi, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Charles Edward Shepherd petitioned the Court
to redetermine a 1996 deficiency of $41,363. In a notice of
deficiency dated December 23, 1997, respondent determined that
petitioner had failed to substantiate itemized deductions in
excess of the standard deduction to which he was entitled. In
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