BETTNER v. COMMISSIONER

Docket No. 1529-90.

62 T.C.M. 753 (1991)

T.C. Memo. 1991-453

Maryhelen Bettner v. Commissioner.

United States Tax Court.

Filed September 18, 1991.


Attorney(s) appearing for the Case

Maryhelen Bettner, pro se. Mark E. Menacker, for the respondent.


Memorandum Opinion

BEGHE, Judge:

Respondent determined an $11,504 deficiency in petitioner's 1986 Federal income tax. After giving effect to a concession by respondent, the sole issue is whether petitioner is liable, by reason of the net long-term capital gain she realized during the taxable year, for the alternative minimum tax (AMT) imposed by section 55.1 The facts have been stipulated in full and are so found.

Petitioner...

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