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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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