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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...

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