Tobias Weiss and Gertrude O. Weiss - Page 1

                                   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.                         


               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