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deduction in lieu of the claimed personal deductions). In
support of that argument, respondent refers us to that portion of
his opening brief that, by the supplement to brief, he asked us
to disregard. We have done so and assume that, at least in this
case, respondent has disregarded his argument that petitioner has
failed to file a return on which he itemized his deductions. We
treat petitioner as having on the Nov. 10 return elected to
itemize his deductions.
The parties have jointly stipulated four exhibits containing
photocopies of bank checks and other items that petitioner
produced with respect to his claimed Schedule A deductions.
Respondent does not stipulate that the documents making up the
exhibits substantiate the claimed expenses. Those documents,
like the ones previously discussed, are, in many respects
inadequate to substantiate the expenses claimed. For instance,
to substantiate a portion of the amount that petitioner claims he
paid as property tax on his Connecticut residence, petitioner
offers a check drawn on an account of II Mortgages. In support
of his charitable deductions, he offers a check apparently drawn
on an account of Equity Investments. Another check, drawn to the
order of “Senior Center”, is accompanied by no further
information. A letter apparently justifying a charitable
deduction of $30 states that the $30 is the cost of lunch
“[including] an open bar”. In support of his claim of a casualty
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