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SCHOPP v. COMMISSIONER

Docket No. 234-79.

40 T.C.M. 275 (1980)

T.C. Memo. 1980-148

Lloyd K. Schopp and Elizabeth F. Schopp v. Commissioner.

United States Tax Court.

Filed April 29, 1980.

Attorney(s) appearing for the Case

Lloyd K. Schopp, pro se. Michael N. Gendelman, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent determined a $1,863 deficiency in petitioners' 1976 income tax. The sole issue is the constitutionality of the minimum tax for tax preferences as applied to a 1976 transaction which took place before the enactment of the Tax Reform Act of 1976.

All of the facts have been stipulated and are found accordingly.

Petitioners resided in Danville, California,...

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