Legal Opinion
Horace Lynn Wiggins and Jimmie Sue Wiggins v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 29, 1990No. 89-4793PublishedCited by 21 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
Horace Lynn Wiggins and Jimmie Sue Wiggins appeal a decision of the United States Tax Court holding that the retroactive application of an amendment made to section 55(f)(2) of the Internal Revenue Code (“Code”) did not constitute an unconstitutional taking of property without due process of law. Because we agree with the Tax Court that the amendment was merely a technical correction, we affirm.
BACKGROUND
Horace Lynn Wiggins and Jimmie Sue Wiggins (“Taxpayers”) sold some property in January 1983 for which they had previously claimed an investment tax credit on their…
2Cases cited11 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Untermyer v. AndersonSupreme Court of the United States · 1928
- United States v. DarusmontSupreme Court of the United States · 1981
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- Estate of Monroe v. CommissionerUnited States Tax Court · 1995
- Alpine Ridge Group v. KempCourt of Appeals for the Ninth Circuit · 1992
- Ralph D. Furlong and Jacqueline L. Furlong v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Rocanova v. United StatesDistrict Court, S.D. New York · 1996
16 more not listed; retrieve them via the Exa API.