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Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Eleventh Circuit
Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue, 925 F.2d 399 (11th Cir. 1991)
1991 U.S. App. LEXIS 3255; 1991 WL 17248
Hatchett, Edmondson, Peckham

Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

This appeal raises a question of retroactive application of a 1984 statutory amendment dealing with investment tax credit recapture. For the reasons stated in Wiggins v. Comm’r of Internal Revenue, 904 F.2d 311 (5th Cir. 1990), which we follow, we affirm the judgment of the tax court.

AFFIRMED.

Reference

Full Case Name
Jeffrey LEFCOURT and Ruth Anne Lefcourt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Status
Published
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