TRUE OIL COMPANY, Tax Matters Partner for Neilson-True Partnership, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent,
American Petroleum Institute, Mid-Continent Oil and Gas Association, The Association of Energy Service Companies, The California Independent Petroleum Association, The Domestic Petroleum Council, The Energy Consumers and Producers Association, The Independent Oil and Gas Association of New York, The Independent Oil and Gas Association of Pennsylvania, The Independent Oil and Gas Association of West Virginia, The Independent Petroleum Association of America, The Independent Oil and Gas Association of the Mountain States, The Louisiana Independent Oil and Gas Association, The Michigan Oil and Gas Association, The Oklahoma Independent Petroleum Association, The Permian Basin Petroleum Association, The Rocky Mountain Oil and Gas Association, and The Texas Independent Producers and Royalty Owners Association, ("AESC"), Amici Curiae.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
March 23, 1999.
March 23, 1999.
Attorney(s) appearing for the Case
Douglas A. Pluss, of Hogan & Hartson, LLP, Denver, Colorado (Ronald M. Morris, True Oil Company, Casper, Wyoming, with him on the briefs), for Petitioner-Appellant, Nielson-True Partnership, True Oil Company, Tax Matters Partner.
Richard Farber, of Tax Division, Department of Justice, Washington, D.C. (Sara S. Holderness, Tax Division, Department of Justice, Washington, D.C., with him on the brief), for Respondent-Appellee, Commissioner of Internal Revenue.
Stephan G. Dollinger, American Petroleum Institute, Washington, D.C., filed an amici curiae brief for American Petroleum Institute and Mid-Continent Oil and Gas Association.
Denton N. Thomas, Andrews & Kurth L.L.P., Houston, Texas, filed an amici curiae brief for The Association of Energy Service Companies, The California Independent Petroleum Association, The Domestic Petroleum Council, The Energy Consumers and Producers, Association, The Independent Oil and Gas Association of New York, The Independent Oil and Gas Association of Pennsylvania, The Independent Oil and Gas Association of West Virginia, The Independent Petroleum Association of America, The Independent Oil and Gas Association of the Mountain States, The Louisiana Independent Oil and Gas Association, The Michigan Oil and Gas Association, The Oklahoma Independent Petroleum Association, The Permian Basin Petroleum Association, The Rocky Mountain Oil and Gas Association, and The Texas Independent Producers and Royalty Owners Association.
Before ANDERSON, HENRY, and MURPHY, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
MURPHY, Circuit Judge.
Appellant, True Oil Company, is the tax matters partner1 for the Nielson-True Partnership, a Wyoming general partnership (the "Partnership"). On its 1991 and 1992 partnership tax returns, the Partnership claimed a credit under Section 29 of the Internal Revenue Code for the sale of natural gas produced from a well owned by the Partnership. The Commissioner of the Internal Revenue Service (the "Commissioner") denied...
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