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WIGGINS v. C.I.R.

No. 89-4793.

904 F.2d 311 (1990)

Horace Lynn WIGGINS and Jimmie Sue Wiggins, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 29, 1990.

Attorney(s) appearing for the Case

Howard W. Gordon, Semet, Lickstein, Morgenstern & Berger, Coral Gables, Fla., for petitioners-appellants.

Nancy Morgan, Dept. of Justice, Gary R. Allen, Chief, Appellate Section, Tax Div., Mary Frances Clark, Peter K. Scott, Act. Chief Counsel, IRS, David I. Pincus, Washington, D.C., for respondent-appellee.

Before THORNBERRY, GEE, and BARKSDALE, Circuit Judges.

THORNBERRY, Circuit Judge:

Horace Lynn Wiggins and Jimmie Sue Wiggins appeal a decision of the United States Tax Court holding that the retroactive application of an amendment made to section 55(f)(2) of the Internal Revenue Code ("Code") did not constitute an unconstitutional taking of property without due process of law. Because we agree with the Tax Court that the amendment was merely a technical correction, we affirm.

BACKGROUND

Horace Lynn Wiggins...

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