Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue
925 F.2d 399, 1991 U.S. App. LEXIS 3255, 1991 WL 17248
Opinion
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.
AFFIRMED.
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Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue, 925 F.2d 399, 1991 U.S. App. LEXIS 3255, 1991 WL 17248 (11th Cir. 1991).
925 F.2d 399 (Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Horace Lynn Wiggins and Jimmie Sue Wiggins v. Commissioner of Internal Revenue
904 F.2d 311 (Fifth Circuit, 1990)