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lieu of itemized deductions, respondent allowed petitioner a
$4,000 standard deduction.
We must decide whether petitioner is entitled to itemized
deductions in excess of the $4,000 standard deduction allowed by
respondent. We hold that he is not. Unless otherwise stated,
section references are to the Internal Revenue Code in effect for
the year at issue. Rule references are to the Tax Court Rules of
Practice and Procedure. Amounts are rounded to the nearest
dollar.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits attached thereto are
incorporated herein by this reference. Petitioner was a resident
of Evanston, Illinois, when he filed this petition. Petitioner
filed a 1996 individual income tax return as a single individual.
During 1996, petitioner incurred and paid medical and dental
expenses amounting to $2,906. Aside from these medical and
dental expenses, respondent disallowed all other expenses
petitioner claimed on his 1996 return.
OPINION
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