1. Home
  2. Browse Decisions
  3. F.2d
  4. 925 F.2d
  5. 925 F.2d 399 (1991)
 

LEFCOURT v. COMMISSIONER OF INTERNAL REVENUE

No. 90-5465.

925 F.2d 399 (1991)

Jeffrey LEFCOURT and Ruth Anne Lefcourt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

March 4, 1991.

Attorney(s) appearing for the Case

Howard W. Gordon, Coral Gables, Fla., for petitioners-appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Gary R. Allen, Charles Bricken, David I. Pincus, U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before HATCHETT and EDMONDSON, Circuit Judges, and PECKHAM, Senior District Judge.

PER CURIAM:

This appeal raises a question of retroactive application of a 1984 statutory amendment dealing with investment tax credit recapture. For the reasons stated in Wiggins v. Comm'r of Internal Revenue, 904 F.2d 311 (5th Cir.1990), which we follow, we affirm the judgment of the tax court.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases