United States Tax Court April 22, 1986, Docket No. 28106-81 (McCarthy Trust v. Commissioner)

lead-opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioner’s 1979 Federal income tax in the amount of SIO^OG.1 The issue for decision concerns the amount of petitioner’s alternative minimum taxable income for purposes of calculating the alternative minimum tax imposed by section 55(a).