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limitation on the foreign tax credit trumps any
conflicting provision in the treaty because the Code
section was subsequently promulgated.
Paul J. Pekar, pro se.
Wendy L. Wojewodzki, for respondent.
GERBER, Judge: Respondent determined a deficiency in
petitioner's 1995 Federal income tax of $3,893, a penalty
pursuant to section 6662(a)1 of $778.60, and a late-filing
addition to tax pursuant to section 6651(a)(1) of $194.65. The
primary issues for our consideration are whether petitioner was
subject to the alternative minimum tax (AMT) and whether he was
negligent when he failed to calculate and/or report the AMT on
his 1995 Federal income tax return. Petitioner also challenges
the late-filing addition to tax determined by respondent.
FINDINGS OF FACT
The stipulation of facts and the exhibits attached thereto
are incorporated herein by this reference.
At the time his petition was filed, petitioner was a U.S.
citizen residing in Hamburg, Germany. Petitioner emigrated to
Germany in 1970, establishing a permanent residence in Berlin.
1 Unless otherwise stated, all section references are to the
Internal Revenue Code in effect for the taxable year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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