United States Tax Court
76 T.C.M. 98241 (1998)
The Klaassens are husband and wife. In 1994, the Klaassens had 10 children, each of whom qualified as dependents for tax purposes. On their tax return for 1994, the Klaassens claimed 12 exemptions, one for each of themselves and for each of their 10 children. The total amount of exemptions totaled $29,400. That year, they also claimed $4,767.13 in deductions for medical and dental expenses and $3,263.56 in deductions for state and local taxes. They claimed no items of tax preference. Their taxable income for that year was $34,092.47. The Klaassens did not report liability under the alternative minimum tax. The Commissioner (defendant) determined a deficiency in the Klaassens’ tax return, finding that they were liable for the alternative minimum tax.
Rule of Law
Holding and Reasoning
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