David R. and Margaret J. Klaassen - Page 11

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          measure.  Black v. Commissioner, 69 T.C. 505 (1977).  The                   
          constitutionality of the alternative minimum tax has previously             
          been upheld by the courts.  E.g., Graff v. Commissioner, 74 T.C.            
          743, 767 (1980) (and cases cited therein), affd. per curiam 673             
          F.2d 784 (5th Cir. 1982); see Wallach v. United States, 800 F.2d            
          1121 (Fed. Cir. 1986); Wyly v. United States, 662 F.2d 397, 403-            
          406 (5th Cir. 1981); Christine v. Commissioner, T.C. Memo.                  
          1993-473; Okin v. Commissioner, supra.                                      
               Absent clear evidence to the contrary, we are reluctant to             
          hold that the alternative minimum tax infringes on a taxpayer's             
          personal religious beliefs.  "The fact that a law with a secular            
          purpose may have the effect of making the observance of some                
          religious beliefs more expensive does not render the statute                
          unconstitutional under the First Amendment."  Black v.                      
          Commissioner, supra at 510 (citing Braunfeld v. Brown, 366 U.S.             
          599, 605-607 (1961)).  Moreover, we conclude, as in Black, that             
          "religious beliefs have consistently been held not to furnish a             
          basis for complaint about our tax system, at least where the                
          statutory provision attacked is not specifically based, or cannot           
          be shown to be based, upon a classification grounded on                     
          religion."  Black v. Commissioner, supra at 510, and cases cited            
          therein; see Adams v. Commissioner, 110 T.C. 137, 139 (1998)                
          ("the Supreme Court has established that uniform, mandatory                 
          participation in the Federal income tax system, irrespective of             






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