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Department stated that petitioner was not required to file a
return in 1992, and petitioner argues that the Treasury
Department's authority supersedes respondent's determination in
the deficiency notice.
Petitioner's arguments are without merit and lack factual
and legal foundation. In that regard, we are not obligated to
exhaustively review and rebut petitioner's misguided contentions.
Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984) ("We
perceive no need to refute these arguments with somber reasoning
and copious citation of precedent; to do so might suggest that
these arguments have some colorable merit.") Accord Casper v.
Commissioner, 805 F.2d 902 (10th Cir. 1986), affg. T.C. Memo.
1985-154.
Standard Deduction
Respondent determined that petitioner was not entitled to a
standard deduction for 1992 because she was married filing
separate returns. Respondent allowed petitioner a $3,700
standard deduction for 1993. Section 63(c) permits a standard
deduction, in addition to deductions for personal exemptions,
from adjusted gross income to determine taxable income. A
married individual filing a separate return where either spouse
itemizes deductions is not eligible for a standard deduction.
Sec. 63(c)(6)(A). Petitioner did not present any evidence with
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