§623

Ifthe Commissioner "erroneouslygomputed any [such] computational adjustment", under section 6230(o)(1)(A)(i)the partner is not eligible for a prepaymentremedy but instead mustpay,the tax and file a claim for refund Another,example,.whichalso does not apply here, is presented by section 6230(c)(1)(A)(ii) As set forth in that section, iffhe Commissioner "erronèously computed any computational adjustment necessary * * * to apply to the partnei.

Section 623,0(a)(2)(A)(i) as amended by TRA 1997 does not apply to partnership years ending-before August 1997 .

he fire department's destruction ofthe house severed it from the land (as the opinion ofthe Court concedes, see op. Ct. p. 31) pursuant to petitioners' written permission and thus rendered the structure personal property. See 2 Tiffany Real Property sec. 623 (3d ed. 1939) (actual severance ofa fixture from land converts it to personal property ifthe owner intends the severance to be permanent). Petitioners ceded every substantial interest they held in that personal property and at best retained

fire department’s destruction of the house severed it from the land (as the opinion of the Court concedes, see op. Ct. p. 413) pursuant to petitioners’ written permission and thus rendered the structure personal property. See 2 Tiffany Real Property sec. 623 (3d ed. 1939) (actual severance of a fixture from land converts it to personal property if the owner intends the severance to be permanent). Petitioners ceded every substantial interest they held in that personal property and at best retaine

The relief available under the ADEA is the payment of back wages and liquidated damages that are punitive in nature . Id. sec . 626(b) ; see also Commissioner v. Schleier, 515 U .S . at 336 . The Supreme Court held in Schleier that "recovery under the ADEA is not one that is `based upon tort or tort type rights .'" Id . The Supreme Court