Charles Edward Shepherd - Page 2

          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                 
                                  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.                                      

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