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WARDAS v. COMMISSIONER

Docket No. 3737-81.

45 T.C.M. 979 (1983)

T.C. Memo. 1983-137

Zbigniew J. Wardas and Izabella Wardas v. Commissioner.

United States Tax Court.

Filed March 15, 1983.

Attorney(s) appearing for the Case

Zbigniew J. Wardas and Izabella Wardas, pro se, Glendale, Calif. Steven M. Roth, for the respondent.

Memorandum Opinion

NIMS, Judge:

This case is before us on respondent's motion for summary judgment. The issue presented for our decision is whether respondent properly applied the minimum tax provisions of sections 56 to 48.1

Respondent determined a $5,565.90 deficiency in petitioners' 1978 federal income tax.

Petitioners resided in Glendale, California, when they filed the petition in this case.

Pursuant...

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