Case Name: Jeffrey LEFCOURT and Ruth Anne Lefcourt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1991-03-04
Citations: 925 F.2d 399
Docket Number: No. 90-5465
Parties: Jeffrey LEFCOURT and Ruth Anne Lefcourt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before HATCHETT and EDMONDSON, Circuit Judges, and PECKHAM , Senior District Judge.
Reporter: Federal Reporter 2d Series
Volume: 925
Pages: 399–399

Head Matter:
Jeffrey LEFCOURT and Ruth Anne Lefcourt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
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-ap-pellee.
Before HATCHETT and EDMONDSON, Circuit Judges, and PECKHAM , Senior District Judge.
Honorable Robert F. Peckham, Senior United States District Judge for the Northern District of California, sitting by designation.

Opinion:
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.