- 18 - 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.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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