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LEDOGAR v. COMMISSIONER

Docket No. 21875-80.

42 T.C.M. 1045 (1981)

T.C. Memo. 1981-498

Edward J. Ledogar v. Commissioner.

United States Tax Court.

Filed September 10, 1981.

Attorney(s) appearing for the Case

Edward J. Ledogar, pro se., West Islip, N.Y., Michael E. Shaff, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1976 and 1977 of $738.90 and $1,392.28, respectively. He has moved for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The sole issue presented is the constitutionality of the minimum tax imposed by section 561 as it affects proceeds received in 1976 and 1977 from an installment...

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