MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Charles Edward Shepherd petitioned the Court to redetermine a 1996 deficiency of $41,363. In a notice of deficiency dated December 23, 1997, respondent determined that petitioner had failed to substantiate itemized deductions in excess of the standard deduction to which he was entitled. In lieu of itemized deductions, respondent allowed petitioner a $4,000 standard deduction.
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