[dirtboy]

I've thought for some time that not allowing an 18 year old person to legally buy alcohol, but prosecuting them as an adult for posession of such, is a failure of the equal protection clause of the Constitution. But, then again, the laws also play favorites with senior citizens (giving someone over 65 an extra exemption).

[TheCPA]

The law that allowed an extra exemption deduction for taxpayers over age 65 was repealed many years ago. Now, taxpayer age 65 and older are allowed an extra amount for the standard deduction. It is relatively small additional amount, and it does not cause the standard deduction to double. Taxpayers who itemize their deductions on Schedule A receive no benefit from this additional standard deduction.