OPINION. MuRdock, Judge: The petitioners claimed the standard deduction under section 23 (aa) for each taxable year. Paragraph (2) of that subsection provides that “The standard deduction shall be in lieu of: (A) all deductions other than those which under section 22 (n) are to be subtracted from gross income in computing adjusted gross income, * * The petitioners contend that th…
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