Legal Opinion
Weiss v. Comm'r
United States Tax Court
Decided December 26, 2007No. 3521-07PublishedCited by 10 opinions
1Opinion of the Court
OPINION
Thornton, Judge:
The sole issue for decision in this case is whether petitioners properly excluded qualified dividends in calculating their 2005 alternative minimum taxable income.
Background
The parties have stipulated all the relevant facts, which we incorporate herein by this reference. When they petitioned the Court, petitioners resided in Connecticut.
On line 9b of their 2005 Form 1040, U.S. Individual Income Tax Return, petitioners reported $24,376 of qualified dividends.1 They did not, however, include this amount in the $265,408 which they reported as taxable income and upon which…
2Cases cited5 opinions
- Allen v. Comm'rUnited States Tax Court · 2002
- Meyer v. CommissionerUnited States Tax Court · 1991
- Merlo v. Comm'rUnited States Tax Court · 2006
- Merlo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2007
- Casa de La Jolla Park, Inc. v. CommissionerUnited States Tax Court · 1990
3Cited by10 opinions
- Rodriguez v. CommissionerUnited States Tax Court · 2011
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Billy Edward Armstrong and Phoebe J. Armstrong v. CommissionerUnited States Tax Court · 2012
- Billy Edward Armstrong and Phoebe J. Armstrong v. CommissionerUnited States Tax Court · 2012
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