JEFFREY LEFCOURT AND RUTH ANNE LEFCOURT, PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
JEFFREY LEFCOURT AND RUTH ANNE LEFCOURT, PETITIONERS-APPELLANTS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
925 F.2d 399
Court of Appeals for the Eleventh Circuit (1991)
Opinion of the Court
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.