# Ford v. United States

> Court of Appeals for the Eleventh Circuit · April 23, 1993 · 989 F.2d 450

URL: https://www.frixlaw.com/law-library/cases/9008968

## Case

- **Full name:** John M. FORD v. UNITED STATES of America, Defendant-Appellant Robert J. GIBSON, Jane L. Gibson v. UNITED STATES of America, Defendant-Appellant Guy W. MILLNER, Judith A. Millner v. UNITED STATES of America, Defendant-Appellant McNeill STOKES, Judy F. Stokes v. United States
- **Court:** Court of Appeals for the Eleventh Circuit
- **Decided:** April 23, 1993
- **Citations:** 989 F.2d 450
- **Precedential status:** Published
- **Opinion:** On rehearing
- **Judges:** Cox, Dubina, Godbold
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9008968

## How later opinions describe it (automated extraction)

- stating that "[w]e have the discretion to consider a new theory if the issue is a pure question of law and the court's failure to consider it would result in a miscarriage of justice"

## Opinion text

On Petition for Rehearing
June 29, 1993.
THE COURT:
In our opinion, p. 452 n. 2, we correctly quoted from 26 U.S.C. § 48 (g)(l)(C)(i) 1 :
a building shall be treated as having been substantially rehabilitated only if the qualified rehabilitation expenditures 2 during the 24-month period ending on the last day of the taxable year exceed the greater of
(I) the adjusted basis of such property, or
(II) $5,000.
Appellees’ petition for rehearing and suggestion for rehearing en banc notes that the body of the opinion, slip op. at 1681, truncated the quoted language.
At page 452, first column, the language “a building shall be treated as having been substantially rehabilitated” is substituted for the language “a building shall be treated as substantially rehabilitated.”
In all other respects the petition for rehearing is DENIED.
. Unless otherwise noted, all citations are to the version of the Code in effect in 1982.
. In our opinion we referred to “qualified rehabilitation expenditures" as QREs.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9008968. Public record. Not legal advice.