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FPL GROUP, INC. v. COMMISSIONER

Docket No. 5271-96.

90 T.C.M. 263 (2005)

T.C. Memo. 2005-210

FPL Group, Inc. and Subsidiaries v. Commissioner.

United States Tax Court.

September 8, 2005.

Attorney(s) appearing for the Case

Robert T. Carney, for petitioner.

Lawrence C. Letkewicz, for respondent.

MEMORANDUM OPINION

RUWE, Judge:

This matter is before the Court on petitioner's motion for partial summary judgment filed pursuant to Rule 121.1 Petitioner seeks a determination that its method of accounting, for purposes of determining repair versus capital expenses for the taxable years 1988 to 1992, is what petitioner characterizes as "the method required by Section 1.162-4 of the Regulations". In its first amended petition...

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