1. Home
  2. Browse Decisions
  3. T.C.
  4. 144 T.C.
  5. 144 T.C. 123 (2015)
 

MAINES v. COMMISSIONER

Docket No. 14699-12.

144 T.C. 123 (2015)

DAVID J. MAINES AND TAMI L. MAINES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 11, 2015.

Attorney(s) appearing for the Case

Ryan M. Mead, for petitioners.

John M. Janusz, Kevin Michael Murphy, Justin G. Meeks, and Anne D. Melzer, for respondent.

OPINION

New York State uses extremely targeted tax credits as an incentive for extremely targeted economic development in extremely targeted locations. Those who receive these credits may be extremely benefited — even if they do not owe any state income tax, New York calls the credits overpayments of income tax and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases