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Klaassen v. Commissioner
United States Court of Appeals for the Tenth Circuit
182 F.3d 932, 83 A.F.T.R.2d 99-1750 (1999)
The Klaassens (plaintiffs) had ten children and an adjusted gross income of $83,056.42. On their federal income tax return the Klaassens claimed deductions for their state and local taxes, medical expenses, and 12 personal exemptions. The Klaassens resulting tax liability was $5,111.00. The Internal Revenue Service (IRS) (defendant) audited the Klaassens, and found that they owed an alternative minimum tax (AMT) of $1,085.43. The Klaassens appealed, claiming that the AMT was meant to apply only to wealthy people who claimed tax preference items under 26 U.S.C. § 57. The Klaassens did not challenge the IRS’s calculation of the AMT, only its application. The United States Tax Court affirmed the IRS’s interpretation. The Klaassens appealed.
Rule of Law
Holding and Reasoning
Concurrence (Kelly, J.)
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