OPINION
THORNTON, Judge:
The sole issue for decision in this case is whether petitioners properly excluded qualified dividends in calculating their 2005 alternative minimum taxable income.
Background
The parties have stipulated all the relevant facts, which we incorporate herein by this reference. When they petitioned the Court, petitioners resided in Connecticut.
On line 9b of their 2005 Form 1040, U.S. Individual...
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