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WARFIELD v. COMMISSIONER

Docket No. 33146-83.

84 T.C. 179 (1985)

ALBERT G. WARFIELD III AND MARSHA WARFIELD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 7, 1985.

Attorney(s) appearing for the Case

Albert G. Warfield III, pro se.

Robert A. Miller, for the respondent.

OPINION

COHEN, Judge:

Respondent determined a deficiency of $10,151 in petitioners' Federal income taxes for 1981. Respondent also determined an addition to tax for negligence under section 6653(a)1 in the amount of $507.55, but he has now conceded that addition to tax.

The issue to be determined is whether the Farmland Protection Policy set forth in 7 U.S.C. sec. 4201 precludes application of the alternative minimum...

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