§292

Willard James & Barbara N. Collins, Petitioner T.C. Memo. 2011-37 · 2011

I SERVED FEB - 9 2011 - 2 - tax credit under section 292 for the domestic production and sale of fuel derived from nonconventional sources for 2004 and 2005, respectively; (2) whether petitioners can deduct payments of $4,691 and $5,061 made in 2005 and 2006, respectively, as expenses of a trade or business under section 162 or as investment expenses under section 212; and (3) whether petitio

Florida Country Clubs, Inc., a Florida Corporation; Suncoast Country Clubs, Inc., a Florida Corporation; Deborah A. Hamilton; and James R. Mikes, Petitioners · 2004

292(a), 96 Stat. 572. Sec. 7430 was expanded in 1988 to allow for the recovery of reasonable administrative costs. The Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 6239(a), 102 Stat. 3743-3746. - 8 - I. Section 7430 Recovery of administrative costs is governed by section 7430(a), which permits a taxpayer who

F. Browne Gregg, Sr. & Juanita O. Gregg, Petitioners T.C. Memo. 2001-245 · 2001

rly, although the tort of fraud might involve personal injury, it generally involves “‘injury to property rather than to person’”. Food Fair, Inc. v. Anderson, 382 So. 2d 150, 154 (Fla. Dist. Ct. App. 1980) (quoting 37 Am. Jur. 2d, Fraud and Deceit, sec. 292 (1968)). In a fraudulent inducement claim, “‘Generally, the plaintiff’s loss is a purely economic loss’”. HTP, Ltd. v. Lineas Aereas Costarricenses, S.A., 685 So. 2d 1238, 1240 (Fla. 1996) (quoting with approval from the dissent in Woodson v

S/V Drilling Partners; Snyder Armclar Gas Company, Tax Matters Partner, Petitioners 114 T.C. No. 4 · 2000

- 5 - Discussion Petitioner contends that S/V is entitled to a credit under section 292 for the 15,483 BOE’s of natural gas it produced from 2 SEC.

Raymond P. Corkrey & Megan B. Flom-Corkrey, Petitioners 115 T.C. No. 29 · 2000

324, 572-574; Gustafson v. Commissioner, 97 T.C. 85, 87 (1991). Congress, however, broadened the scope of section 7430 by amending section 6239 of subtitle J (the "Omnibus Taxpayer Bill of Rights") of the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, 102 Stat. 3342, 3743-3746. In proceedings commenced

Estate of Helen G. Williamson, Deceased; Douglas F. Woods, Executor, Petitioners T.C. Memo. 1997-77 · 1997

292(a), 96 Stat. 572, and, as relevant to the present case, amended the statute by the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 6239(a), 102 Stat. 3342, 3743-3747, applicable to proceedings commenced after November 10, 1988.2 A judgment for costs may be awarded under section 7430(a) only if, among other requiremen

Jeffrey L. Beecroft & Carol Larkin-Beecroft, Petitioners T.C. Memo. 1997-23 · 1997

292(a), 96 Stat. 324, 572, and, as relevant hereto, the Congress amended section 7430 as part of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. -- 99 -- 100-647, sec. 6239(a), 102 Stat. 3342, 3743-3747, effective with respect to proceedings commenced after November 10, 1988. Section 7430 was amended most recently by the Taxpayer

Nellwyn A. Buck, Petitioner T.C. Memo. 1996-494 · 1996

292(a), 96 Stat. 572, and, as relevant to the present case, amended it by the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 6239(a), 102 Stat. 3342, 3743-3747, applicable to proceedings commenced after November 10, 1988.9 Because both the administrative proceeding and the court proceeding in this case were comm

Lowy v. Commissioner 35 T.C. 393 · 1960

Willis F. McComas, II & Marie D. McComas, Petitioners T.C. Memo. 2000-116 · 2000

Norman W. & Barbara L. Adair, Petitioner T.C. Memo. 2000-116 · 2000

Hoyt W. & Barbara D. Young, Petitioner T.C. Memo. 2000-116 · 2000

Robert L. Du Fresne & Carolyn S. Du Fresne, Petitioners T.C. Memo. 2000-116 · 2000

Reese B. Belshee, Jr. & Betty J. Belshee, Petitioners T.C. Memo. 1999-380 · 1999

Maggie Management Company, Petitioner 108 T.C. No. 21 · 1997

Russell F. v. Commissioner 97 T.C. 85 · 1991

Coastal Petroleum Refiners, Inc. v. Commissioner 94 T.C. 685 · 1990

Sokol v. Commissioner 92 T.C. 760 · 1989

VanderPol v. Commissioner 91 T.C. 367 · 1988

Whitesell v. Commissioner 90 T.C. 702 · 1988

Phillips v. Commissioner 88 T.C. 529 · 1987

Stieha v. Commissioner 89 T.C. 784 · 1987

Don Casey Co. v. Commissioner 87 T.C. 847 · 1986

Bell v. Commissioner 85 T.C. 436 · 1985

Molsen v. Commissioner 85 T.C. 485 · 1985

McKenzie v. Commissioner 85 T.C. 875 · 1985

Grimes v. Commissioner 82 T.C. 235 · 1984

Abrams v. Commissioner 82 T.C. 403 · 1984

John A. v. Commissioner 82 T.C. 580 · 1984

Beard v. Commissioner 82 T.C. 766 · 1984

Leslie Leasing Co. v. Commissioner 80 T.C. 411 · 1983

Miedaner v. Commissioner 81 T.C. 272 · 1983

Vaughn v. Commissioner 81 T.C. 893 · 1983

Estate of Bahr v. Commissioner 68 T.C. 74 · 1977

Petersen v. Commissioner 38 T.C. 137 · 1962

Keith v. Commissioner 35 T.C. 1130 · 1961

England v. Commissioner 34 T.C. 617 · 1960

Fifth Avenue Coach Lines, Inc. v. Commissioner 31 T.C. 1080 · 1959

American Properties, Inc. v. Commissioner 28 T.C. 1100 · 1957

Beus v. Commissioner 28 T.C. 1133 · 1957

Brockman Building Corp. v. Commissioner 21 T.C. 175 · 1953

Switzer v. Commissioner 20 T.C. 759 · 1953

Woody v. Commissioner 19 T.C. 350 · 1952

Stephan v. Commissioner 16 T.C. 1157 · 1951

California Vegetable Concentrates, Inc. v. Commissioner 10 T.C. 1158 · 1948

Koppers Co. v. Commissioner 3 T.C. 62 · 1944

Estate of Atkins v. Commissioner 2 T.C. 332 · 1943

Ponce-Leiva v. Atty Gen USA · Cir.

Roderick Magadia v. Wal-Mart Associates · Cir.

Roderick Magadia v. Wal-Mart Associates 999 F.3d 668 · Cir.

Atlantic Limousine, Inc., No. 99-5609 v. National Labor Relations Board, National Labor Relations Board, No. 99-5725 v. Atlantic Limousine, Inc. 243 F.3d 711 · Cir.

Julio Donaldo Ponce-Leiva v. John D. Ashcroft, Attorney General of the United States 331 F.3d 369 · Cir.

52 Citing Cases

New cases, delivered.