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SPARROW v. COMMISSIONER

Docket No. 17238-83.

86 T.C. 929 (1986)

WILLIAM W. SPARROW AND LYDIA S. SPARROW, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 5, 1986.

Attorney(s) appearing for the Case

W. Warren Sparrow, pro se.

Deborah L. Hildebran, for the respondent.

PARKER, Judge:

Respondent determined a deficiency in petitioners' 1980 Federal income taxes in the amount of $1,865.25. The sole issue involves the proper figure to be used as "regular tax" in determining whether or not petitioners are liable for the alternative minimum tax under section 55.1

FINDINGS OF FACT

This case was submitted fully stipulated. The stipulation of facts and the exhibits attached thereto are...

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