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BUTTKE v. COMMISSIONER OF INTERNAL REVENUE

No. 79-1885.

625 F.2d 202 (1980)

LeRoy and Leona BUTTKE, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 9, 1980.

Attorney(s) appearing for the Case

Berentje C. M. Pohlman, Enderlin, N. D., for appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup and Karl P. Fryzel, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellee.

Before LAY, Chief Judge, ROSS, Circuit Judge, and LARSON, Senior District Judge.

PER CURIAM.

LeRoy and Leona Buttke, (taxpayers), appeal a tax court decision upholding the retroactive application of title III of the Tax Reform Act of 1976, Pub.L.No. 94-455, 90 Stat. 1549 (1976) (the Act), and the deficiency in taxpayers' 1976 income taxes assessed by the Commissioner of the Internal Revenue Service, (the Commissioner), in the amount of $11,606.55. We affirm.

In title III of the Act, Congress amended the minimum tax for preferential items...

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