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  • Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue, 925 F.2d 399, 11th Cir. (1991)

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    This document is a court case summary from the United States Court of Appeals for the Eleventh Circuit regarding a question of retroactive application of a 1984 statutory amendment dealing with investment tax credit recapture. The court affirmed the judgment of the tax court based on reasoning from another similar Fifth Circuit case from 1990. The court found for the Commissioner of Internal Revenue in this appeal raising the issue of retroactive application of a 1984 statutory amendment related to investment tax credits.

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    Filed: 1991-03-04 Precedential Status: Precedential Citations: 925 F.2d 399 Docket: 90-5465

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    This document is a court case summary from the United States Court of Appeals for the Eleventh Circuit regarding a question of retroactive application of a 1984 statutory amendment dealing with investment tax credit recapture. The court affirmed the judgment of the tax court based on reasoning from another similar Fifth Circuit case from 1990. The court found for the Commissioner of Internal Revenue in this appeal raising the issue of retroactive application of a 1984 statutory amendment related to investment tax credits.

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    17 views2 pages

    Jeffrey Lefcourt and Ruth Anne Lefcourt v. Commissioner of Internal Revenue, 925 F.2d 399, 11th Cir. (1991)

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals for the Eleventh Circuit regarding a question of retroactive application of a 1984 statutory amendment dealing with investment tax credit recapture. The court affirmed the judgment of the tax court based on reasoning from another similar Fifth Circuit case from 1990. The court found for the Commissioner of Internal Revenue in this appeal raising the issue of retroactive application of a 1984 statutory amendment related to investment tax credits.

    Copyright:

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    of 2

    925 F.

    2d 399
    91-1 USTC P 50,119

    Jeffrey LEFCOURT and Ruth Anne Lefcourt, PetitionersAppellants,


    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    No. 90-5465.

    United States Court of Appeals,


    Eleventh Circuit.
    March 4, 1991.

    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.
    Appeal from the Tax Court of the United States.
    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.

    AFFIRMED.

    Honorable Robert F. Peckham, Senior United States District Judge for the

    Northern District of California, sitting by designation

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