Ivan N. Erdelyi and Lydia Erdelyi - Page 5

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          in petitioners’ favor that respondent does not dispute and for              
          which petitioners should be given credit.  The deficiency,                  
          therefore, should be the amount of the AMT liability or $1,222.             
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             for respondent in the amount             
                                             of $1,222.                               

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Last modified: May 25, 2011