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U.S. Court of Appeals for the Eleventh Circuit, 1991

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

Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Eleventh Circuit · Decided March 4, 1991 · Hatchett, Edmondson, Peckham
925 F.2d 399; 1991 U.S. App. LEXIS 3255; 1991 WL 17248 (Federal Reporter, Second Series)

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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