Memorandum Opinion
WILBUR, Judge:
Respondent determined a deficiency of $775.07 in petitioner's Federal income tax for his 1978 taxable year. After concessions, the specific issue for our consideration is whether Mr. Stein is entitled to the zero-bracket amount (standard deduction) in addition to itemized deductions.
All of the facts have been stipulated and are so found. The stipulation of facts and the exhibits attached thereto are incorporated...
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