Horace Lynn Wiggins and Jimmie Sue Wiggins v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding retroactive application of a statute constitutional
• upheld retroactive change in treatment of investment tax credit recapture when calculating alternative minimum tax
• when retroactive legislation is challenged on due process grounds, a case-by-case analysis is required

Source: CourtListener parenthetical corpus (CC0).