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$8,728,559.4 Petitioner claims that, as this is such a small
percentage of the total settlement, the application of the
alternative minimum tax is unconstitutional.
However, the Court of Appeals for the Ninth Circuit, to
which petitioner’s case is appealable, has spoken on this
subject. In Okin v. Commissioner, 808 F.2d 1338, 1342 (9th Cir.
1987), affg. T.C. Memo. 1985-199, the Ninth Circuit stated that
the Due Process Clause does not limit the congressional power to
tax. Moreover, the Court specifically stated that the
“alternative minimum tax is a rational means of * * * tax, and *
* * is constitutional.” See also Sinyard v. Commissioner, supra
at 760.
To the extent not herein discussed, we have considered all
other arguments made by the parties and find them to be moot or
without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
4 We find it curious that petitioner claims his recovery was
$8,728,559 for purposes of making his constitutional argument
while he claims his recovery was only $4,864,547 for other
arguments in his brief.
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