We cannot find that Mr. Sandlin had special competence simply by virtue of a status he may not have had at the time the original amortization deductions were taken and certainly did not have at the time the 2007 income tax return was filed.
The tax law gradually increased the standard deduction for married taxpayers who file jointly to an amount equal to twice the standard deduction of persons filing a single return, resembling the original 1948 bill that allowed two full deductions for married couples regardless of the level of income.