From our private database of 26,900+ case briefs...
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.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 541,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 541,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 26,900 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.