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HOPE v. UNITED STATES

No. 85-3623.

803 F.2d 816 (1986)

Ray J. HOPE and Doris F. Hope, et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 29, 1986.

Attorney(s) appearing for the Case

Michael J. Roach, Steven Gremminger, Jonathan Cohen, Glenn L. Archer, Asst. Atty. Gen., Michael L. Paup Chief, Appellate Sec., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Robert W. Nuzum, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Julian P. Brignac, New Orleans, La., for plaintiffs-appellees.

Before JOLLY, HILL, and JONES, Circuit Judges.

EDITH HOLLAN JONES, Circuit Judge:

This case involves the construction of the retroactivity provision [§ 251(c)(1) and (2)] of the incentive stock option section of the Economic Recovery Tax Act of 1981 ("ERTA"), Pub.L. No. 97-34, § 251(c)(1) & (2) 95 Stat. 172, 257-58 (1981) [hereinafter referred to as ERTA]. Additionally, the modification rule contained in I.R.C. § 425(h) and Question and Answer 9 and...

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