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to head of household filing status. Respondent’s determinations
on this issue are sustained.
C. Standard Deduction
Mrs. Buah claimed a standard deduction for each year which
respondent disallowed because Mr. Buah claimed itemized
deductions. If married individuals file separately and one
spouse itemizes deductions, then the other spouse is not entitled
to the standard deduction. See sec. 63(c)(6)(A); Cotton v.
Commissioner, T.C. Memo. 2000-333. Respondent’s determinations
on this issue are sustained.
To reflect the foregoing,
Decisions will be entered
for respondent.
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Last modified: November 10, 2007