129 T.C. No. 18
UNITED STATES TAX COURT
TOBIAS WEISS AND GERTRUDE O. WEISS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3521-07. Filed December 26, 2007.
Tobias Weiss, for petitioners.
Frank W. Louis, for respondent.
Held: Qualified dividends are properly included
in the calculation of alternative minimum tax.
OPINION
THORNTON, Judge: The sole issue for decision in this case
is whether petitioners properly excluded qualified dividends in
calculating their 2005 alternative minimum taxable income.
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Last modified: March 27, 2008