Lawrence Moore - Page 2

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               The issue for decision is whether petitioner is liable for             
          the alternative minimum tax (AMT) in the amount determined by               
          respondent.                                                                 
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          Toledo, Ohio, on the date the petition was filed in this case.              
               Petitioner filed a Federal income tax return for taxable               
          year 2000.  As is relevant here, petitioner reported on his                 
          return gross income of $1,824 from a refund of taxes; a personal            
          exemption deduction of $2,800; an itemized deduction of $5,445              
          for taxes paid; miscellaneous itemized deductions of $27,057 for            
          unreimbursed employee business expenses; taxable income of                  
          $21,569; and a tax liability of $3,236.  Petitioner did not                 
          report AMT liability in any amount.  In the notice of deficiency,           
          respondent did not adjust any of the above items reported by                
          petitioner.  Respondent’s sole adjustment was his determination             
          that petitioner was liable for the AMT in the amount of $2,301.             
               We have reviewed respondent’s calculation of the AMT imposed           
          by section 55(a) and conclude that it is in accordance with the             
          provisions of the Internal Revenue Code.  This calculation, and             
          the underlying provisions of the Internal Revenue Code, can be              
          summarized as follows:                                                      








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