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LEFCOURT v. COMMISSIONER

Docket No. 21105-87.

59 T.C.M. 415 (1990)

T.C. Memo. 1990-193

Jeffrey Lefcourt and Ruth Ann Lefcourt v. Commissioner.

United States Tax Court.

Filed April 16, 1990.

Attorney(s) appearing for the Case

Howard W. Gordon, 201 Alhambra Circle (Coral Gables), Miami, Fla., for the petitioners. Henry J. Riordan, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1983 in the amount of $2,391. The issue for decision is whether the retroactive feature of a 1984 amendment to section 55(f)(2)(now section 55(c)(1)), the alternative minimum tax provision of the Internal Revenue Code,1 violates petitioners' due process rights under the Fifth Amendment.

Findings...

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