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he has also declined to provide any argument whatsoever related
to his filing status and relationship with his wife. Therefore,
since there is no evidence in the record that petitioner and his
wife were separated before January of 1993, we hold that
petitioner’s status for 1992 is married filing separate.
V. Standard Deduction or Itemized Deductions
An individual who does not elect to itemize his or her
deductions is entitled to the standard deduction specified for
his or her filing status. Sec. 63(b) and (c). Petitioner did
not elect to itemize on his 1986, 1988, or 1989 returns, and
respondent does not disagree with such treatment. For 1990,
1991, and 1992, petitioner claimed itemized deductions of
$22,710, $25,143, and $24,663, respectively, attributable solely
to alleged home mortgage interest. Because respondent has
conceded that petitioner is entitled to deduct the interest
reported for 1991 and 1992, subject to computational statutory
limits thereon, only the 1990 deductions remain at issue.
Respondent asserts that petitioner has not substantiated his
interest payments for 1990, and once again the record is devoid
of any evidence provided by petitioner on this matter. We
sustain respondent’s position in affording petitioner only the
standard deduction for 1990.
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