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ZAMBAKIAN v. COMMISSIONER

Docket No. 1253-84.

51 T.C.M. 1101 (1986)

T.C. Memo. 1986-219

Hermine Zambakian and Irving Zambakian v. Commissioner.

United States Tax Court.

Filed June 2, 1986.

Attorney(s) appearing for the Case

Irving Zambakian, pro se, Glen Ridge, N.J. Richard F. Flaherty, for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined a deficiency of $1,696.40 in petitioners' 1981 Federal income tax. The sole issue for decision is whether petitioners are subject to the alternative minimum tax imposed by section 551 as determined by respondent. Resolution of this issue turns on whether Irving Zambakian's investment activities during 1981 constituted a trade or business.

The case was submitted fully...

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