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RANIER v. U.S.

No. 88-5582.

871 F.2d 607 (1989)

Phyllis RANIER, Harry H. Ranier, and Juda Ranier, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 7, 1989.

Attorney(s) appearing for the Case

Tom H. Pierce (argued) Rouse, Rouse, Combs & Pierce, Versailles, Ky., for Phyllis Ranier and Harry H. Ranier.

Tom H. Pierce, Robert L. Swisher, Rouse, Rouse, Combs & Pierce, Versailles, Ky., for Juda Ranier.

Louis DeFalaise, U.S. Atty., Dell Littrell, David Y. Olinger, Jr., Asst. U.S. Atty., Lexington, Ky., Gary D. Gray (argued), Anne B. Durney, Stuart M. Fischbein, Trial Atty., U.S. Dept. of Justice, Tax Div., Washington, D.C., Gary R. Allen, Acting Chief, William S. Rose, Jr., Asst. Atty. Gen., Washington, D.C., for the U.S.

Before GUY and NORRIS, Circuit Judges, and BELL, District Judge.

RALPH B. GUY, Jr., Circuit Judge.

Plaintiffs appeal from a district court's denial of a claim for refund of taxes paid in 1982, based on alleged errors in plaintiffs' 1977 return. Plaintiffs argue that the district court erred in holding that Internal Revenue Code rules, calling for recapture of investment tax credits, apply to taxpayers in plaintiffs' position. We conclude that the plaintiffs were properly assessed investment credit recapture tax, and affirm.

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