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GIOVANINI v. U.S.

Nos. 91-35779, 91-35640.

9 F.3d 783 (1993)

Louis M. GIOVANINI, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided November 4, 1993.

Attorney(s) appearing for the Case

Bruce R. Ellison, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant-appellant.

Marc K. Sellers, Schwabe, Williamson & Wyatt, Portland, OR, for plaintiff-appellee.

Before: HUG, FLETCHER, and BRUNETTI, Circuit Judges.

FLETCHER, Circuit Judge:

The United States Internal Revenue Service ("the Government" or "the Service") appeals the district court's grant of summary judgment in favor of taxpayer in an action for refund of assessed taxes paid by the taxpayer on account of "recaptured" federal investment tax credits. The district court held that taxpayer's investment tax credits were not subject to recapture under Internal Revenue Code ("I.R.C." or "the Code") Section 47(a)

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