Katz v. Commissioner
United States Tax Court
T.C. Memo. 2004–97 (2004)
- Written by Brianna Pine, JD
Facts
On his 2000 tax return, Scott Katz (plaintiff) reported an adjusted gross income of $46,834.16 and claimed itemized deductions totaling $54,275.81, resulting in zero regular tax liability. The commissioner of the Internal Revenue Service (defendant) agreed that Katz’s regular tax liability was zero but determined that he was subject to the alternative minimum tax (AMT). Using Form 6251, the commissioner computed Katz’s alternative minimum taxable income as $38,707. After subtracting the statutory exemption and applying the applicable tax rate, the commissioner calculated an AMT liability of $4,214. Katz petitioned the tax court for redetermination, arguing that the AMT was not intended to apply to low- or middle-income taxpayers like himself.
Rule of Law
Issue
Holding and Reasoning (Chabot, J.)
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