[DOWNLOAD] "Ranier v. United States" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free

eBook details

Title: Ranier v. United States
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 07, 1989
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 57 KB

Description

RALPH B. GUY, Jr., Circuit Judge. Plaintiffs appeal from a district court's denial of a claim for refund of taxes paid in 1982, based on alleged errors in plaintiffs' 1977 return. Plaintiffs argue that the district court erred in holding that Internal Revenue Code rules, calling for recapture of investment tax credits, apply to taxpayers in plaintiffs' position. We conclude that the plaintiffs were properly assessed investment credit recapture tax, and affirm.