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STRANAHAN v. COMMISSIONER

Docket No. 1147-80.

43 T.C.M. 883 (1982)

T.C. Memo. 1982-151

Duane Stranahan, Jr. and Cecily S. Stranahan v. Commissioner.

United States Tax Court.

Filed March 25, 1982.

Attorney(s) appearing for the Case

Louise A. Jackson, National Bank Bldg., Toledo, Ohio, for the petitioners. Kristine A. Roth, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Tax Year Ended       Deficiency

       1975............ $2,584
       1976............  3,345

Petitioners claim an overpayment of "minimum tax" under section 56(a)1 in the amount of $61,031.

The sole issue...

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