Kenneth G. Wilson (1923). The Columbia Guide to Standard American English. 1993.
dear (adj., n.)
is the Standard salutation used in American correspondence, Formal or InformalDear Mr. President, Dear Senator Smith, Dear Jonathan A. Smart, Dear Janie, Dear Mother, Dear Roomieits degree of formality or intimacy being controlled by the form used for the name that follows. The noun is appropriately used as a term of address among intimates or close friends, but used in direct address by a man to a woman in circumstances wherein a man would be called sir, as in Sir, is this your umbrella? dear or my dear is considered offensive. See MADAM.