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section 59(a)(2), and not the treaty provisions, are controlling
in this case. Under Lindsey v. Commissioner, supra, section
59(a)(2) limits the alternative minimum tax foreign tax credit
available to petitioners.
The Commissioner's determinations in a notice of deficiency
are presumed correct, and the taxpayer bears the burden of
proving that those determinations are erroneous. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 55(a) imposes an alternative minimum tax. The
determination of an individual's alternative minimum tax requires
a recomputation of the taxable income leading to a new tax base,
the alternative minimum taxable income. Sec. 55(b)(2). Section
59(a)(1) provides for an alternative minimum tax foreign tax
credit for tax paid to a foreign government. However, section
59(a)(2) provides, in relevant part, that the alternative minimum
tax foreign tax credit shall not exceed 90 percent of the
tentative minimum tax liability calculated under section
55(b)(1)(A). Accordingly, in general, no more than 90 percent of
the alternative minimum tax may be offset by the alternative
minimum tax foreign tax credit available under section 59(a)(1).
In Lindsey v. Commissioner, supra, the taxpayer, a U.S.
citizen residing in Switzerland, argued that the provision in the
United States-Swiss Confederation Income Tax Convention
forbidding double taxation should override the provisions of
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