Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue
925 F.2d 399, 1991 U.S. App. LEXIS 3255, 1991 WL 17248
This text of 925 F.2d 399 (Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eleventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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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).
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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Related
Horace Lynn Wiggins and Jimmie Sue Wiggins v. Commissioner of Internal Revenue
904 F.2d 311 (Fifth Circuit, 1990)
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925 F.2d 399, 1991 U.S. App. LEXIS 3255, 1991 WL 17248, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jeffrey-lefcourt-and-ruth-anne-lefcourt-v-commissioner-of-internal-revenue-ca11-1991.