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purpose of computing adjusted gross income.5
In reaching our holdings herein, we have considered each
argument made by the parties and, to the extent not discussed
above, find those arguments to be irrelevant or without merit.
To reflect the foregoing,
Decision will be entered for
respondent.
5In this case, if petitioners had not elected to take the
standard deduction, the State income taxes that petitioners paid
would be deductible from their adjusted gross income as an
itemized deduction, see secs. 63, 161, subject to the limitation
imposed by sec. 68.
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Last modified: May 25, 2011