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  5. 47 T.C.M. 413 (1983)
 

HENDRIX v. COMMISSIONER

Docket No. 23906-81.

47 T.C.M. 413 (1983)

T.C. Memo. 1983-704

John W. Hendrix and Rosa K. Hendrix v. Commissioner.

United States Tax Court.

Filed November 29, 1983.

Attorney(s) appearing for the Case

William Y. Wilkins, for the petitioners. Alan I. Weinberg and Gary F. Walker, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

Respondent determined a deficiency of $22,600.49 in petitioners' 1978 Federal income tax. After concessions by respondent, the sole issue for decision is whether petitioners are liable for minimum tax, pursuant to section 56,1 in the amount determined by respondent, on account of certain long-term capital gains realized by them in 1978.

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