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Respondent determined a deficiency in petitioners' Federal
income tax for the taxable year 1994 in the amount of $1,085.43,
as well as an addition to tax under section 6654(a) in the amount
of $66.36. The deficiency in income tax is solely attributable
to the alternative minimum tax prescribed by section 55.
After a concession by respondent,2 the only issue for
decision is whether petitioners are liable for the alternative
minimum tax.
FINDINGS OF FACT
Some of the facts have been stipulated, and are so found.
Petitioners resided in Marquette, Kansas, at the time that their
petition was filed with the Court.
Petitioners are husband and wife. Petitioners are also
members of the Reformed Presbyterian Church of North America (the
Church). Members of the Church are taught that the production of
many offspring is a blessing. Accordingly, petitioners are
opposed to birth control and abortion.
Petitioners have a large family. In 1994, the taxable year
in issue, petitioners had 10 children. Shortly before trial,
their 13th child was born. All of petitioners' children qualify
as petitioners' dependents within the meaning of section 151(c).
1(...continued)
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
2 At trial, respondent conceded that petitioners are not
liable for the addition to tax under sec. 6654(a).
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