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Income Tax Keyed to Lind
Klaassen v. Commissioner
Facts
Petitioners had ten children by the 1994 tax year. Petitioners claimed 12 exemptions and reduced their income by $29,400. They itemized deductions on Schedule A in the amount of $4,767 for medical and dental expenses, and $3,263 for state and local taxes. Petitioners did not compute the alternative minimum tax or report any liability for it. The Commissioner determined there was a deficiency the alternative minimum tax does not allow personal exemptions to be considered in computing the alternative minimum taxable income. After adjustments, Petitioners alternative minimum tax income was $68,832.44.
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