ROSS v. COMMISSIONER

Docket No. 28828-85.

54 T.C.M. 751 (1987)

T.C. Memo. 1987-500

David A. Ross v. Commissioner.

United States Tax Court.

Filed September 28, 1987.


Attorney(s) appearing for the Case

David A. Ross, 1440 N St., N.W., Washington, D.C., pro se. Alan C. Levine, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax in the amount of $10,442.80 for the calendar year 1983. The only issue for decision is whether petitioner is liable for the alternative minimum tax under section 551 even though he computed his taxes under the income averaging provisions of the Code.

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

Petitioner...

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