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ESTATE OF LEWIS v. COMMISSIONER

Docket No. 9393-78.

40 T.C.M. 78 (1980)

T.C. Memo. 1980-106

Estate of Nellie M. Lewis, Joe W. Lewis, Personal Representative, and Joe W. Lewis, Individually v. Commissioner.

United States Tax Court.

Filed April 2, 1980.

Attorney(s) appearing for the Case

Jane A. Matyastik, for the petitioners. Gary A. Benford and Linda L. Wong, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1976 in the amount of $1,097.27. The issue for decision is the constitutionality of the minimum tax for tax preferences under section 561 as applied to a 1976 transaction which took place before the enactment of the Tax Reform Act of 1976.

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