Stranahan v. Commissioner

DUANE STRANAHAN, JR. and CECILY S. STRANAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stranahan v. Commissioner

Docket No. 1147-80.

United States Tax Court

T.C. Memo 1982-151; 1982 Tax Ct. Memo LEXIS 592; 43 T.C.M. (CCH) 883; T.C.M. (RIA) 82151;

March 25, 1982.

Louise A. Jackson, for the petitioners.

Kristine A. Roth, for the respondent.

NIMS

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:

Tax Year Ended

Deficiency

1975

$ 2,584

1976

3,345

Petitioners claim an overpayment of "minimum tax" under…