MEMORANDUM OPINION
GOLDBERG, Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax of $2,301 for the taxable year 2000. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The issue for decision is whether petitioner is liable for the alternative minimum tax (AMT) in the amount determined by respondent.
Some of the facts have been stipulated...
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