Legal Opinion
Paul J. Pekar v. Commissioner
United States Tax Court
Decided September 1, 1999No. 15289-97Unknown
1Opinion of the Court
113 T.C. No. 12
UNITED STATES TAX COURT PAUL J. PEKAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15289-97. Filed September 1, 1999. P, a U.S. citizen, resided in Germany and the United Kingdom during his 1995 tax year. He paid resident income tax to the foreign countries in an amount exceeding his reported U.S. income tax liability. P claimed a foreign tax credit that reduced his U.S. income tax to zero. P did not compute or report liability for the alternative minimum tax (AMT) under sec. 55, I.R.C., or the foreign tax credit limitations under sec. 59, I.R.C. P…
2Cases cited19 opinions
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Kolom v. Comm'rUnited States Tax Court · 1978
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
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