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ANDERSON v. COMMISSIONER

Docket No. 2898-80.

77 T.C. 1271 (1981)

HARVEY R. AND JANICE ANDERSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1981.

Attorney(s) appearing for the Case

John Gigounas and Edward B. Simpson, for the petitioners.

Michael Neil Gendelman, for the respondent.

OPINION

FORRESTER, Judge:

This matter comes before the Court on respondent's motion for partial summary judgment, pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The sole issue for decision is whether, in the case of a joint return filed by taxpayers who reside in a community property State, the amount over which items of tax preference are subject to tax under section 56(a)1 is $10,000 or $20,000.

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