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paying no taxes." Okin v. Commissioner, 808 F.2d at 1342.
The court stated that that intent is a legitimate
governmental end as to which reducing the benefits of
averaging bore a reasonable relation. Id.
The instant case involves the benefits of a
miscellaneous itemized deduction, rather than the benefits
of income averaging. Nevertheless, the reasoning of the
Court of Appeals in Okin v. Commissioner, supra, applies.
Congress provided that, in computing alternative minimum
taxable income, no deduction shall be allowed for
miscellaneous itemized deductions as defined by section
67(b). Sec. 56(b)(1)(A)(i). Congress thereby restricted
the benefits from miscellaneous itemized deductions through
the application of the alternative minimum tax. Cf. Weiser
v. United States, 959 F.2d 146 (9th Cir. 1992). The
alternative minimum tax no more violates the due process
or equal protection requirements of the U.S. Constitution
in this case, involving miscellaneous deductions, than in
Okin, which involved the benefits of income averaging.
See Lickiss v. Commissioner, T.C. Memo. 1994-103. See
generally Wallach v. United States, 800 F.2d 1121 (Fed.
Cir. 1986); Gajewski v. Commissioner, 84 T.C. 980, 984-985
(1985); Klaassen v. Commissioner, T.C. Memo. 1998-241,
affd. without published opinion, 182 F.3d 932 (10th Cir.
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