MEMORANDUM OPINION AND ORDER
LEE R. WEST, District Judge.
INTRODUCTION
This is a suit for an income tax refund by L. O. and Myra Ward. Plaintiffs allege that they are entitled to a refund of $112,988.00 for certain taxes paid in 1976 because the minimum tax on tax preferences, as amended by the Tax Reform Act of 1976 [26 U.S.C. §§ 56, 57(a)(11)] is unconstitutionally retroactive, discriminatory, and confiscatory in the imposition of a...
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