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August 21, 2015 (73 KB, 7 pages PDF) Docket No. CP15 -527 NYPSC Motion to Intervene and Comments. Motion for Late Intervention and Comments of the New York State Public Service Commission.
July 23, 2015 (424 KB, 16 pages PDF) Docket No. ER15-2102-000 - New York Independent System Operator, Inc. Notice of Intervention and Protest of the New York State Public Service Commission.
Company of New York, Inc. v. PJM nterconnection, L.L.C. Request for Rehearing of the New York State Public Service Commission.
July 17, 2015 (211 KB, 8 pages PDF) Docket No. EL13-62-000 - Independent Power Producers of New York, Inc. v. New York Independent System Operator, Inc. Comments of the New York State Public Service Commission.
June 29, 2015 (188 KB, 6 pages PDF) Docket No. ER15-1951-000 - New York Power Authority Notice of Intervention and Comments of the New York State Public Service Commission.
June 26, 2015 (186 KB, 6 pages PDF) Docket No. ER15-1926-000 - Innoventive Power LLC Notice of Intervention and Comments of the New York State Public Service Commission.
June 1, 2015 (287 KB, 14 pages PDF) Docket No. ER14-2518 - 000 - New York Independent System Operator, Inc. Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
May 15, 2015 (111KB, 10 pages PDF) Docket NO. ER15-1047-000 - R.E. Ginna Nuclear Power Plant, LLC. Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
May 8, 2015 (2 MB, 167 pages PDF) DOCKET NO. EL15-___-000 Complaint of the New York Public Service Commission, New York Power Authority, and New York State Energy Research and Development Authority.
May 4, 2015 (248kb, 14 pages PDF) Docket No. ER15-572-000 - New York Independent System Operator, Inc., et al. Request for Rehearing of the New York State Public Service Commission in the above-referenced proceeding.
April 20, 2015 (303kb, 18 pages PDF) Docket Nos. EL07-39-006, ER08-695-004, ER10-2371- 000 - New York Independent System Operator, Inc. Request for Rehearing of the New York State Public Service Commission in the above-referenced proceedings.
April 20, 2015 (235kb, 12 pages PDF) Docket No. ER14-543-000 - New York Independent System Operator, Inc.; Niagara Mohawk Power Corporation Request for Clarification and, in the Alternative, Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
Independent System Operator, Inc. Request for leave to answer and limited answer of the New York State Public Service Commission.
January 26, 2015 (73kb, 5 pages PDF) Docket No. PL15-1 Proposed Policy Statement on Cost Recovery Mechanisms for Pipeline Modernization Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 15, 2015 (278kb, 6 pages PDF) Docket No. EC15-45-000 New York Transco, LLC, et al. Protest to filing and motion to hold proceeding in abeyance of the New York State Public Service Commission.
January 15, 2015 (2.72 MB, 184 pages PDF) Docket No. ER15-572-000 New York Transco, LLC, et al. Protest of the New York State Public Service Commission.
Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
Corp. v. New York Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 12, 2015 (135 kb, 18 pages PDF) Case No. 14-694, Joseph Fiordaliso, Mary-Anna Holden and Dianne Solomon, in their Official Capacities, v. PPL EnergyPlus, et al. Brief of the NewYork State Public Service Commission, as Amicus Curiae in Support of Petitioners.
December 23, 2014 (150 kb, 8 pages PDF) Docket No.ER15-563 - New York Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
October 8, 2014 (87 kb, 9 pages PDF) Docket No.ER14-2895 - 000 - New York Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
October 7, 2014 (154 kb, 15 pages PDF) Docket No.ER14-2518 - 000 - New York Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
October 6, 2014 (240 kb, 24 pages PDF) Docket No.ER13-102 - 000 - New York Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
September 29, 2014 (74 kb,7 pages PDF) Docket No. CP14-96-000, FERC EIS-0245D - Algonquin Gas Transmission, LLC Comments of the New York State Public Service Commission on the Draft Environmental Impact Statement in the proceeding of Algonoquin Gas Transmission, LLC, for the Algonquin Incremental Market Project.
September 5, 2014 (105 kb,9 pages PDF) Docket No.14-15 - 000 - Physical Security Reliability Standard Notice of lntervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
August 18, 2014 (120 kb,11 pages PDF) Docket No.13-102 - 000 - New York Independent System Operator, Inc. Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
Commission's (FERC) assistance in helping to preserve the continued role of demand response resources within competitive wholesale markets.
July 2, 2014 (95 kb, 8 pages PDF) Docket No. CP14-497-000 - Dominion Transmission, Inc. Notice of lntervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Ravenswood, LLC Notice of lntervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
May 9, 2014 (166 kb, 16 pages PDF) Docket No. ER14-972-000 - PJM Interconnection L.L.C. Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
May 2, 2014 (103 kb, 10 pages PDF) Docket No. ER13-1380-000 and ER14-500-000 - . New York Independent System Operator, Inc. Answer of the New York State Public Service Commission to the Motion filed by Central Hudson Gas & Electric Corporation in the above entitled proceedings.
May 2, 2014 (181 kb, 18 pages PDF) Docket No. ER14-1711-000 - Application of TC Ravenswood, LLC to Implement a Reliability Oil Burn Service Cost of Service Rate Schedule Notice of lntervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
April 24, 2014 (78 kb, 5 pages PDF) Docket No. ER13-1380-000 - . New York Independent System Operator, Inc.
Docket No. ER14-500-000 - . New York Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
April 14, 2014 (176 kb, 17 pages PDF) Docket No. EL13-62-000 - Independent Power Producers of New York, Inc. v. New York Independent System Operator, Inc. Answer and Protest of the New York State Public Service Commission to the Motion to Amend and Amendment in the above-entitled proceeding.
Docket No. CP13-502-000 - Iroquois Gas Transmission System, L.P. Comments of the New York Public Service Commission on the Draft Environmental Impact Statement in the proceeding of the Constitution Pipeline Company, LLC, and the Iroquois Gas Transmission System, L.P.
February 27 2014 (356 kb, 10 pages PDF) ER14-500-000 - New York Independent System Operator, Inc. Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
December 20, 2013 (103 kb, 11 pages PDF) Docket No. ER14-500-000 - New York Independent System Operator, Inc. Comments of the New York State Public Service Commission in the above-entitled proceeding.
July 1, 2013 (179 kb, 6 pages, PDF) Docket No. CP13-499-000 - Constitution Pipeline Company, LLC Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
July 1, 2013 (163 kb, 6 pages, PDF) Docket No. CP13-502-000 - Iroquois Gas Transmission System, LP Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 22, 2013 (730 kb,20 pages, PDF) Docket Nos.RM12-6-000 and RM12-7-000 - Revisions to Electric Reliability Organization Definition of Bulk Electric System and Rules of Procedure Request for Rehearing and Clarification of the New York State Public Service Commission in the above-entitled proceeding.
December 11, 2012 (4,753 kb,117 pages, PDF) Docket No.ER13-102-000 New York Independent System Operator, Inc. Answer of the New York Public Service Commission in the above-entitled proceeding.
Service Commission in the pre-filing proceeding of the Constitution Pipeline Company, LLC.
October 15, 2012 (539 kb,152 pages, PDF) Docket No. IN12-7-000 Constellation Energy Commodities Group, Inc. Answer of the New York Public Service Commission in the above-entitled proceeding.
September 21, 2012 (256 kb, 8 pages, PDF) Docket No. ER12-2568-000 New York Independent System Operator, Inc. Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
September 10, 2012 (1.03 MB, 22 pages, PDF) Docket No. IN12-7-000 Constellation Energy Commodities Group, Inc. Motion to Approve Allocation of Constellation Funds of the New York Public Service Commission in the above entitled proceeding.
Protest of the New York State Public Service Commission in the above-entitled proceeding.
May 24, 2012 (143 kb, 5 pages, PDF) Docket No. RP12-88-000 National Fuel Gas Supply Corporation Comments of the New York Public Service Commission to the offer of settlement filed on May 22, 2012, in the above-entitled proceeding.
of Attorney General, and the NY Dept.
L.P. v. New York Independent System Operator, Inc. Notice of Intervention and Answer of the New York State Public Service Commission in the above-entitled proceeding.
Request for Clarification/Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
July 6, 2011 (463 kb, 14 pp(s) PDF) Astoria Generating Company, L. P., et al. v. New York Independent System Operator, Inc..Docket No. - EL11-42-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
May 23, 2011 (219 kb, 8 pp(s) PDF) Analysis ()f Horizontal Market Power Under the Federal Power Act .Docket No. - RMl1-14-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
May 2, 2011 (183 kb, 6 pp(s) PDF) Frequency Regulation Compensation in the Organized Wholesale Power Markets - Docket Nos. RM11-7-000, AD10-11 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
February 28, 2011 (259 kb, 12 pp(s) PDF) New York Independent System Operator, Inc . - Docket No. ERll-2224-000 Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
January 26, 2011 (248 kb, 8 pp(s) PDF) Texas Eastern Transmission, LP - Docket No. CPll-56-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 26, 2011 (221 kb, 6 pp(s) PDF) Capacity Transfers on Interstate Natural Gas Pipelines - Docket No. RM11 - 000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
New York Independent System Operator, Inc - Docket No.ER11-2224-000 Motion to File Comments and For Intervention of the New York State Public Service Commission in the above-entitled proceeding.
December 20, 2010 (804 kb PDF) Revision to Electric Reliability Organization Definition of Bulk Electric System - Docket No. RM09-18-000 Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
July 2, 2010 (179 kb PDF) TC Ravenswood, LLC - Docket No. ERI0-1359-000 Protest of the New York State Public Service Commission in the above-entitled proceeding.
June 29, 2010 (660 kb PDF) United States Department of Energy (DOE) - Notice of Availability of 2009 National Electric Transmission Congestion Study and Request For Comments, 83 Federal Register 22770 (April 30,2010) Comments of the New York State Public Service Commission on the U.S.D.O.E. 2009 National Electric Transmission Study, December 2009.
June 28, 2010 (254 kb PDF) TC Ravenswood, LLC v. New York Independent System Operator, Inc. - Docket No. EL10-70-000 Protest of the New York State Public Service Commission in the above-entitled proceeding.
June 7 2010 (179 kb PDF) TC Ravenswood, LLC, v. New York Independent System Operator, Inc. - Docket No. EL10-70-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
L.L.C. - Docket No. RMI0-17-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
May 11, 2010 (216 kb PDF) PJM Interconnection, L.L.C. and New York Independent System Operator, Inc. - Docket Nos. ER08-858-000, ER08-867-000, and EL02-23-000 Reply Brief of the New York State Public Service Commission in the above-entitled proceeding.
May 10, 2010 (655 kb PDF) Revision to Electric Reliability Organization Definition of Bulk Electric System - Docket No RM09-18-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
March 29, 2010 (332 kb PDF) Credit Reforms in Organized Wholesale Electric Markets - Docket No RM10-13-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
under Section 205 of the Federal Power Act and the Requirements of Section 203 of the Federal Power Act - Docket No. RM09-16-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
March 08, 2010 (174 kb PDF) California Independent System Operator Corporation - Docket No. ER09-1048-000; Midwest Independent Transmission System Operator, Inc. - Docket No ER09-1049-000; Southwest Power Pool, Inc. - Docket Nos.ER09-1050-000 and ER09- 1192-000; IS0 New England, Inc. and New England Power Pool - Docket No ER09-1051-000; PJM Interconnection, LLC - Docket No ER09-1063-000; and New York Independent System Operator, Inc - Docket No ER09-1142-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
March 05, 2010 (234 kb PDF) RTO/ISO Performance Metrics Docket No. AD10-5-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
December 04, 2009 (250 kb PDF) National Action Plan on Demand Response Docket No. AD09-10-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
December 02, 2009 (242 kb PDF) New York Independent System Operator, Inc . Docket No. ER09-1682-000 Request for Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
November 23, 2009 (470 kb PDF) Transmission Planning Processes Under Order No. 890 Docket No. AD09-8-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
September 25, 2009 (197 kb PDF) New York Independent System Operator, Inc .
Docket No. ER09-1682-00 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM08-13-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
April 22, 2009 (219 kb PDF) New York Independent System Operator, Inc.
Docket Nos. ER09-945-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
March 25, 2009 (211 kb PDF) New York Independent System Operator, Inc.
L.L.C.; ER08-867-000 Reply Comments of the New York State Public Service Commission in the above-entitled proceedings.
January 13, 2009 (160 kb PDF) New York Independent System Operator. Inc.
ER08-695-001 Motion to File Answer and Answer of the New York State Public Service Commission in the above-entitled proceeding.
December 2, 2008 (2294 kb PDF) New York Independent System Operator, Inc.
Docket Nos. EL07-39-005; ER08-695-003 Protest of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. CP98-150-12 The New York Public Service Commission supports the November 17 filing of Millennium Pipeline Co., L.P. in the captioned case. Millennium has requested to amend its certificate to permit it to implement a contingency plan if it is unable to complete two directional drills in time to make its facilities available by December 31, 2008.
Notice of Intervention and comments of the New York State Public Service Commission in the above entitled proceeding.
Docket No. RM08-8-000 Notice of Intervention and comments of the New York State Public Service Commission in the above entitled proceeding.
July 15, 2008 (134 kb PDF) New York Regional Interconnect, Inc.
Docket No. EL08-39-000 Answer of the New York State Public Service Commission in Opposition to the Motion filed by New York Regional Interconnect.
Comments of the New York State Public Service Commission in the above-entitled proceeding.
June 18, 2008 (154 kb PDF) New York Regional Interconnect. Inc.
Supplemental comments of the New York State Public Service Commission in the above-entitled proceeding.
June 11, 2008 (93 kb PDF) New York Regional Interconnect. Inc.
Docket No. EL08-39-000 Motion for Extension of Time of the New York State Public Service Commission in the above-entitled proceeding.
May 28,2008 (95 kb PDF) PJM Interconnection, L.L.C.
Docket No. ER08-858-000 Answer of the New York State Public Service Commission in the above-entitled proceeding.
May 27,2008 (156 kb PDF) New York Independent System Operator, Inc .
Docket No. ER08-695-001 Comments of the New York State Public Service Commission in the above-entitled proceeding.
May 13, 2008 (65 kb PDF) PJM Interconnection. L.L.C.
Docket No. ER08-858-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
May 7, 2008 (78 kb PDF) New York Independent System Operator, Inc .
Docket No. ER08-834-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket Nos. RM07-19-000 and AD07-7-000 Comments of the New York State Public Service Commission in the above-entitled proceeding.
April 10, 2008 (67 kb PDF) New York Independent System Operator, Inc.
Docket No. ER08-695-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
April 7, 2008 (471 kb PDF) New York Independent System Operator, Inc.
Docket No. EL07-39-000 Request for Rehearing of the New York State Public Service Commission in the above entitled proceeding.
March 21, 2008 (67 kb PDF) New York Independent System Operator, Inc .
Docket No. ER08-618-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. ER08-552-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. RM08-5-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
March 13, 2008 (208 kb PDF) New York Regional Interconnect, Inc.
Docket No. EL08-39-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. ER08-414-000 Notice of Intervention and Comments in the above-entitled proceeding regarding the adoption of an Installed Reserve Margin (IRM) for the New York Control Area (NYCA) for the upcoming Capability Year beginning May 1, 2008, and ending April 30, 2009.
February 21, 2008 (66 kb PDF) New York Independent System Operator, Inc.
Docket No. ER08-560-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. ER08-414-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. OA08-52-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
December 31, 2007 (461 kb PDF) New York Independent System Operator, Inc.
Docket No. ER08-283-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
December 31, 2007 (65 kb PDF) New York Independent System Operator. Inc.
Docket No. ER08-321-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
December 12, 2007 (309 kb PDF) New York Independent System Operator, Inc.
Docket No. EL07-39-000 Reply Comments of the New York State Public Service Commission in the above-entitled proceeding.
November 19, 2007 (1,183 kb PDF) New York Independent System Operator, Inc.
Docket No. EL07-39-000 Protest of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM07-9-000 Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. ER04-449-016 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM06-22-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
September 21, 2007 (69 kb PDF) New York Independent System Operator, Inc.
Docket No. ER07-1334-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket Nos. RM07-19-000 and AD07-7-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM07-15-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL07-77-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
July 10, 2007 (112 kb PDF) PJM Interconnection. L.L.C.
Docket Nos. ER06-1271-001 et al. New York State Public Service Commission's Motion to Intervene in the above entitled proceeding.
Docket No. EL07-67-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. EL07-70-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
May 29, 2007 (70 kb PDF) New York Independent System Operator, Inc.
Docket No. ER07-834-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
May 18, 2007 (118 kb PDF) New York Independent System Operator, Inc.
Docket No. EL07-39-000 Answer of the New York State Public Service Commission in Opposition to the Motion of the Independent Power Producers of New York in the above entitled proceeding.
ER07-748-000 Request for Permission to Respond and Response of the State of New York Public Service Commission in the above-entitled proceeding.
April 25, 2007 (69 kb PDF) New York Independent System Operator, Inc .
Docket No. ER07-748-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. ER07-429-000 Petition for Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
March 21, 2007 (65 kb PDF) New York Independent System Operator, Inc.
Docket No. EL07-39-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. EL07-35-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. ER07-543-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
February 26, 2007 (70 kb PDF) New York Independent System Operator, Inc.
Docket No. ER07-521-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
February 2, 2007 (204 kb PDF) New York State Reliability Council, L.L.C.
Docket No. ER07-429-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 18, 2007 (341 kb PDF) New York Independent System Operator, Inc.
Docket No. ER07-360-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM06-16-000 Comments of the New York State Public Service Commission in the above-entitled proceeding.
December 18, 2006 (251 kb PDF) New York Independent System Operator, Inc.
Docket No. RM06-12-000-0 Petition For Rehearing of the New York State Public Service Commission in the above- entitled proceeding.
December 12, 2006 (31 kb PDF) New York Independent System Operator, Inc.
Docket No. ER07-285-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. EL07-16-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
November 14, 2005 (62 kb PDF) New York Independent System Operator, Inc.
Docket No. EL07-5-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceeding.
Docket No. RM06-12-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket Nos. RM05-25-000 and RM05-17-000 Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM04-7-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EC06-125-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. AD05-17-000 Comments of the Public Service Commission of the State of New York in the above-entitled proceeding.
Docket No. RM06-16-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
June 6, 2006 (23 kb PDF) New York Independent System Operator, Inc.
Docket No. ER06-1014-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
May 5, 2005 (24 kb PDF) New York Independent System Operator, Inc.
Docket No. ER06-871-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RR06-1-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
April 14, 2006 (36 kb PDF) New York Independent System Operator, Inc.
Docket No. ER06-783-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
April 7, 2006 (36 kb PDF) New York Independent System Operator, Inc.
Docket No. ER06-769-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceedings.
Docket Nos. RM06-8-000 and AD05-7-000 Comments of the New York State Public Service Commission in the above-captioned proceedings.
March 13, 2006 (39 kb PDF) New York Independent System Operator, Inc.
Docket No. EL06-57-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket Nos. CP06-55-000, CP06-56-000 Notice of Intervention of the New York State Public Service Commission in the above entitled proceedings.
February 7, 2006 (41 kb PDF) New York Independent System Operator, Inc. Docket No. ER06-558-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
and Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 17, 2006 (44 kb PDF) Millennium Pipeline Company Docket No. CP98-150-006 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM06-4-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. RM06-5-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. AD06-2-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
November 29, 2005 (35 kb PDF) New York Independent System Operator, Inc.
Docket No. ER06-185-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. EL06-1-000 Notice of Intervention and Answer of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM05-25-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. AD05-17-000 Notice of Intervention and Comments of the Public Service Commission of the State of New York in the above-entitled proceeding.
November 4, 2005 (48 kb PDF) New York Independent Systems Operator, Inc.
Docket No. ER03-836-004 New York State Public Service Commission's Comments in Support, supporting a compliance filing made by the New York Independent System Operator on October 14, 2005.
Docket No. AD05-13-000 Motion of the New York State Public Service Commission to Nominate New York Chairman William M. Flynn to the Northeast Region Joint Board in the above-entitled proceeding.
Docket No. EL05-145-000 Motion for Inclusion on the Restricted Service List of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM05-30-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
October 6, 2005 (39 kb PDF) PJM Interconnection, L.L.C.
Docket Nos. ER05-1410-000 and EL05-148-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceedings.
September 26, 2005 (30 kb PDF) Richard Blumenthal, et. all. v. ISO-New England, Inc.
Docket No. EL05-150-000 Notice of Intervention and Comments of The New York State Public Service Commission in the above-entitled proceeding.
September 22, 2005 (40 kb PDF) New York Independent System Operator, Inc.
Docket Nos. ER05-1437-000 Notice of Intervention and Comments of The New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL05-145 Motion for Late Intervention of the New York State Public Service Commission in the above-entitled proceeding.
August 15, 2005 (45 kb PDF) Information Requirements for Available Transfer Capability.
Docket No. RM05-17-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL05-123-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. AD05-7-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. PL05-6-000 Motion for Leave to file Supplemental Comments and the Supplemental Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. AD04-13-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
May 6, 2005 (35 kb PDF) Consolidated Edison Company of New York, Inc.
Docket No. ER05-826-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. PL05-6-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
April 22, 2005 (51 kb PDF) Entergy Nuclear Operations, Inc.
Docket No. EL05-46-000 Petition for Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
April 19, 2005 (39 kb PDF) New York Independent System Operator, Inc.
Docket No. ER04-1144-004 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
April 18, 2005 (34 kb PDF) PJM Interconnection, L.L.C.
Docket No. EL05-60-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. AD05-1-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. ER05-572-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. RM05-4-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. ER04-449-005 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
February 15, 2005 (67 kb PDF) New York Independent System Operator, Inc.
Docket No. ER05-428-000 Motion to File Answer and Answer of the New York State Public Service Commission in the above-entitled proceeding.
February 14, 2005 (48 kb PDF) New York Independent System Operator, Inc.
Docket No. ER04-1144-002 Motion to File Answer and Answer of the New York State Public Service Commission to the Requests for Rehearing filed in the above-entitled proceeding.
January 28, 2005 (58 kb PDF) New York Independent System Operator, Inc.
Docket No. ER05-428-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. AD04-13-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 21, 2005 (64 kb PDF) Entergy Nuclear Operations, Inc.
Docket No. EL05-46-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
September 28, 2004 (87 kb PDF) New York Independent Systems Operator, Inc.
Docket No. ER04-1144-00 Motion to File Answer and Answer of the New York State Public Service Commission in the above-entitled proceeding.
September 13, 2004 (57 kb PDF) PSEG Power In-City I, LLC v. Consolidated Edison Co. of New York, Inc.
Docket No. EL04-126-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
July 20, 2004 (47 kb PDF) Docket No. EL04-110-000 - New York Independent System Operator, Inc.; Docket No. EL04-113-001 - Central Hudson Gas & Electric Corporation, et al. v. New York Independent System Operator, Inc.; Docket Nos. EL04-115-001, ER04-983-001 New York Independent System Operator, Inc. Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
July 12, 2004 (47 kb PDF) New York Independent System Operator, Inc.
Docket ER04-943-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. TX04-3-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. PL04-2-000 Comments as a speaker at the February 4 and 5, 2004 Technical Conference in the above-entitled proceeding.
Docket No. EL03-204-000 Petition for Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL03-234-000 Petition for Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM01-10-000 Motion for Clarification or, in the alternative, Request for Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
December 22, 200346 kb PDF) New York Independent System Operator, Inc.
Docket No. ER04-230-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL03-204-000 Motion to Lodge Decision and Supplemental Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL03-234-000 Motion to Lodge Decision and Supplemental Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL03-27-002 Motion for Late Intervention, Motion to Lodge Decision and Reply Brief of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL03-234-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
October 15, 2003 (237 kb PDF) New York Independent System Operator, Inc.
Docket No. ER03-1296-000 Motion to File Late Intervention and Motion to Consolidate Dockets of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM02-12-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM02-1-000 Petition for Clarification and Rehearing of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL01-118-000 Comments of the New York State Public Service Commission in the above-entitled proceeding.
July 21, 2003 (28 kb PDF) American Ref-Fuel Company, Covanta Energy Group, Montenay Power Corporation, and Wheelabrator Technologies, Inc.
Docket No. EL03-133-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL03-204-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
July 8, 2003 (28 kb PDF) New York Independent System Operator, Inc.
Docket No. ER03-647-000 Answer of the New York State Public Service Commission in the above-entitled proceeding.
May 30, 2003 (29 kb PDF) New York Independent System Operator, Inc.
Docket No. ER03-836-000 Notice of Intervention and Motion for Clarification of the New York State Public Service Commission in the above-entitled proceeding.
May 22, 2003 (20 kb PDF) New York Independent System Operator, Inc.
May 1, 2003 (48 kb PDF) New York Independent System Operator, Inc.
Docket No. ER03-647-000 Motion to File Answer and Answer of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL03-115-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
April 18, 2003 (39 kb PDF) New York Independent System Operator, Inc.
Docket No. ER03-647-000 Motion To File Corrected Affidavit of the New York State Public Service Commission and the corrected affidavit of Mr. Harvey Arnett.
April 11, 2003 (133 kb PDF) New York Independent System Operator, Inc.
Docket No. ER03-647-000 Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. PL03-1-000 Motion to File Answer and Answer of the New York State Public Service Commission in the above-entitled proceeding.
March 27, 2003 (26 kb PDF) New York Independent System Operator v. Dynegy Power Marketing, Inc.
Docket No. EL03-26-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. ER03-575-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. PL03-1-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
March 5, 2003(26 kb PDF) New York Independent System Operator, Inc.
Docket No. ER03-552-000 Notice of Intervention of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM01-12-000 Reply Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM01-12-000 For filing, please find the additional Comments of the New York State Public Service Commission in the above-entitled proceedings.
December 23, 2002(49 kb PDF) New York Independent System Operator, Inc.
Docket No. EL01-50-002 Petition for Rehearing in the above-entitled proceeding.
Docket No. RM02-12-000 Comments of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. RM01-12-000 Comments as a speaker at the October 2, 2002 Staff Conference on Market Monitoring in the above-entitled proceeding.
Docket No. RM01-12-000 Comments of the New York State Public Service Commission in the above-entitled proceeding.
November 14, 2002(27 kb PDF) Critical Energy Infrastructure Info.
Docket Nos. RM02-4-000 & PL02-1-000 Comments of the Public Service Commission of New York in the above-entitled proceeding.
November 8, 2002 (39 kb PDF) ISO New England, Inc.
Docket No. RT02-3-000 Notice of Intervention and Comments of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. AD02-23-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
September 24, 2002(22 kb PDF) KeySpan Energy Development Corporation, KeySpan-Ravenswood, LLC, New York Power Authority, Electric Power Supply Association and Independent Power Producers of New York, Inc. v. New York Independent System Operator, Inc.
Docket Nos. EL02-125-000 and ER01-2967-000 Notice of Intervention and Protest of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. ER01-2099-002 Notice of Intervention and Comments of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. RM99-2-000 Comments of the New York State Public Service Commission in the above-entitled proceedings.
July 18, 2002 (22 kb PDF) Consolidated Edison Company of New York, Inc.
Docket No. ER02-2126-000 Notice of Intervention and Comments of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. EL99-73-000 Comment of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. EL02-98-000 Protest of the Public Service Commission of New York in the above-entitled proceeding.
Docket Nos. RT01-99-000, et al. Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. EL02-98-000 Notice of Intervention and Motion for Extension of Comment Date of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. RM02-1-000 Comments of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. RM01-10-000 Comments of the Public Service Commission of New York in the above-entitled proceeding.
May 14, 2002(368 kb PDF) New York Independent System Operator, Inc.
Docket Nos. ER01-3155-000, ER01-1385-001, EL01-45-001 Motion to file Answer and Answer to Protests of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. RM01-12-000 Motion to File Late Comments and Comments of the New York State Public Service Commission in the above-entitled proceedings.
April 25, 2002(188 kb PDF) New York Independent System Operator, Inc.
Docket Nos. ER01-3155-000, ER01-1385-000, EL01-45-001 Comments of the New York State Public Service Commission in the above-entitled proceedings.
April 23, 2002 (514 kb PDF) NYISO and Consolidated Edison Company of New York, Inc.
EL01-45-001,ER01-1385-001 the Comments of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM01-12-000 Comments of The Public Service Commission of The State of New York in the above-entitled proceedings.
Docket No. RM01-12-000 Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. EL02-59-000 Response of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM02-4-000; Docket No. PL02-1-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. RM02-3-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
March 8, 2002 (131 kb PDF) Energy East Corporation and RGS Energy Group, Inc.
Docket No.EC01-97-000 Motion to File Late Comments and Comments of the New York State Public Service Commission in the above-entitled docket number.
Docket No. EL02-59-000 Notice of Intervention and Protest of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM02-1-000 Motion for Late Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
Docket No. EL02-23-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceeding.
January 8, 2002 (161 kb PDF) New York Independent System Operator, Inc.
December 21, 2001 (132 kb PDF) Orion Power Holdings, Inc.
Docket No.EC02-11-000 Notice of Intervention and Comments of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. RM01-10-000 Notice of Intervention and Comments of the Public Service Commission of New York in the above-entitled proceeding.
Docket No. RRM01-11-000 Comments of the New York State Public Service Commission in the above-entitled proceedings.
November 26, 2001 (131 kb PDF) New York Independent System Operator, Inc.
Docket No. ER01-2967-000 Motion for Clarification of the New York State Public Service Commission in the above-entitled proceedings.
November 2, 2001 (346 kb PDF) New York Independent System Operator, Inc.
Docket No. ER01-2536-000 Motion to File Answer and Answer of the New York State Public Service Commission in the above-entitled proceeding.
Docket No. RM01-12-000 Notice of Intervention and Comments of the New York State Public Service Commission in the above-entitled proceedings.
October 31, 2001 (178 kb PDF) New York Independent System Operator, Inc.
Docket No. ER01-3155-000 Motion to File an Answer and Answer of the New York State Public Service Commission in the above-entitled proceedings.
October 31, 2001 (165 kb PDF) Consolidated Edison Company of NY, Inc.
Docket Nos. EL01-45-001 and ER01-1385-001 Motion to File Answer and Answer of the New York State Public Service Commission in the above-entitled proceeding.
October 22, 2001 (205 kb PDF) Consolidated Edison Company of NY, Inc.
October 19, 2001 (324 kb PDF) New York Independent System Operator, Inc.
Docket No.RT01-99-000 Pursuant to the Notice Regarding Mediator's Report (Report) issued September 27, 2001, the New York State Public Service Commission (NYPSC) hereby submits its comments on the Report.
August 30, 2001 (270 kb PDF) Consolidated Edison Company of New York, Inc.
August 13, 2001 (484 kb PDF) Consolidated Edison Company of New York, Inc.
July 24, 2001 (138 kb PDF) New York Independent System Operator, Inc.
July 16, 2001 (318 kb PDF) New York Independent System Operator, Inc.
July 5, 2001 (130 kb PDF) Energy East Corporation and RGS Energy Group, Inc.
June 15, 2001 (320 kb PDF) Consolidated Edison Co. of New York, Inc.
June 12, 2001 (114 kb PDF) New York Independent System Operator, Inc.
May 31, 2001 (131 kb PDF) New York Independent System Operator, INC.
May 7, 2001 (149 kb PDF) Consolidated Edison Co. of New York, Inc.
its Localized Market Power Mitigation Measures.
April 26, 2001 (157 kb PDF) New York Independent System Operator, Inc.
April 12, 2001 (14 kb PDF) PJM Interconnection,LLC.
April 2, 2001 (170 kb PDF) New York Independent System Operator, Inc.
April 4, 2001 (234 kb PDF) Consolidated Edison Company of New York, Inc.
March 28, 2001 (12 kb PDF) KeySpan - Ravenswood,Inc.
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text:
GREGORY v. HELVERING, Commissioner of Internal Revenue.
Argued: Dec. 4, 5, 1934.
Mr. Hugh Satterlee, of Washington, D.C., for petitioner.
The Attorney General and Mr. J. Crawford Biggs, Sol. Gen., of Washington, D.C., for respondent.
The Commissioner of Internal Revenue, being of opinion that the reorganization attempted was without substance and must be disregarded, held that petitioner was liable for a tax as though the United corporation had paid her a dividend consisting of the amount realized from the sale of the Monitor shares. In a proceeding before the Board of Tax Appeals, that body rejected the commissioner's view and upheld that of petitioner. 27 B.T.A. 223. Upon a review of the latter decision, the Circuit Court of Appeals sustained the commissioner and reversed the board, holding that there had been no 'reorganization' within the meaning of the statute. 69 F.(2d) 809. Petitioner applied to this court for a writ of certiorari, which the government, considering the question one of importance, did not oppose. We granted the writ. 293 U.S. 538, 55 S.Ct. 82, 79 L.Ed. -.
When subdivision (B) speaks of a transfer of assets by one corporation to another, it means a transfer made 'in pursuance of a plan of reorganization' (section 112(g) of corporate business; and not a transfer of assets by one corporation to another in pursuance of a plan having no relation to the business of either, as plainly is the case here. Putting aside, then, the question of motive in respect of taxation altogether, and fixing the character of the proceeding by what actually occurred, what do we find? Simply an operation having no business or corporate purposea mere device which put on the form of a corporate reorganization as a disguise for concealing its real character, and the sole object and accomplishment of which was the consummation of a preconceived plan, not to reorganize a business or any part of a business, but to transfer a parcel of corporate shares to the petitioner. No doubt, a new and valid corporation was created. But that corporation was nothing more than a contrivance to the end last described. It was brought into existence for no other purpose; it performed, as it was intended from the beginning it should perform, no other function. When that limited function had been exercised, it immediately was put to death.
Harold T. PAULSEN et ux., Petitioners v. COMMISSIONER OF INTERNAL REVENUE.
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. NATIONAL ALFALFA DEHYDRATING AND MILLING COMPANY.
UNITED STATES v. SILK et al. HARRISON v. GREYVAN LINES, Inc.
BAZLEY v. COMMISSIONER OF INTERNAL REVENUE. ADAMS v. SAME.
UNITED STATES, Petitioner, v. CONSUMER LIFE INSURANCE COMPANY. FIRST RAILROAD & BANKING COMPANY OF GEORGIA, Petitioner, v. UNITED STATES. UNITED STATES, Petitioner, v. PENN SECURITY LIFE INSURANCE COMPANY.
HELVERING, Commissioner of Internal Revenue, v. GOWRAN.
MINNESOTA TEA CO. v. HELVERING, Commissioner of Internal Revenue.
HELVERING, Com'r of Internal Revenue, v. NATIONAL GROCERY CO.
HIGGINS, Collector of Internal Revenue for the Third District of New York, v. SMITH.
GRIFFITHS v. HELVERING, Com'r of Internal Revenue.
HELVERING, Com'r of Internal Revenue, v. ALABAMA ASPHALTIC LIMESTONE CO.
MOLINE PROPERTIES, Inc., v. COMMISSIONER OF INTERNAL REVENUE.
HELVERING, Commissioner of Internal Revenue, v. MINNESOTA TEA CO. SAME v. PETERSON (two cases).
The HANOVER BANK, Executor, et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
NATIONAL CARBIDE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. AIR REDUCTION SALES CO. v. COMMISSIONER OF INTERNAL REVENUE. PURE CARBONIC, Inc. v. COMMISSIONER OF INTERNAL REVENUE.
Karl F. KNETSCH and Eva Fay Knetsch, Petitioners, v. UNITED STATES.
JOHN KELLEY CO. v. COMMISSIONER OF INTERNAL REVENUE. TALBOT MILL v. SAME.
LUSTHAUS v. COMMISSIONER OF INTERNAL REVENUE.

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Present: RAPOZA, C.J., KAFKER, & FECTEAU, JJ.
Landlord and Tenant, Rent, Habitability, Quiet enjoyment.
SUMMARY PROCESS. Complaint filed in the City of Boston Division of the Housing Court Department on January 11, 2010.
The case was heard by MaryLou Muirhead, J., and a motion for a new trial was heard by her.
Donald J. Bertrand for the plaintiff.
their counterclaims for breach of the implied warranty of habitability and, pursuant to G. L. c. 186, § 14, interference with their quiet enjoyment. On the counterclaims, the judge awarded damages of forty percent of the rent value to date totaling $4,528.54 for the breach of the warranty of habitability, and statutory damages of three months rent totaling $3,600 for the § 14 violation. The landlord appeals. We reverse so much of the judgment as finds in favor of the tenants on their § 14 counterclaim and awards them $3,600, as it was neither supported by the judge's findings nor warranted on the evidence before her. In all other respect, we affirm.
wide discretion in determining whether the conditions in any given rental unit amount to a material breach of the implied warranty of habitability." Jablonski v. Clemons, 60 Mass. App. Ct. 473, 475 (2004), citing Boston Hous. Authy. v. Hemingway, 363 Mass. 184, 200-201 & n.16 (1973). Although the parties gave conflicting testimony as to the condition of the locks on the door to the premises, we give deference to the trial judge's credibility determination. See Jablonski v. Casey, 64 Mass. App. Ct. 744, 747 (2005). In addition, the judge's conclusion that the hole in the ceiling and the failure to provide locks constituted a breach of the warranty of habitability is consistent with the relevant legal standards. See Doe v. New Bedford Hous. Authy., 417 Mass. 273, 281 (1994) (minimum standards of warranty of habitability are measured by applicable State building and sanitary codes). See also 105 Code Mass. Regs. § 410.480 (2007) (owner shall provide, install, and maintain locks to secure against unlawful entry).
The judge determined that the breach of the warranty of habitability reduced the value of the premises by forty percent from the inception of the lease through the date of trial, for a total of $4,528.86. We see no abuse of discretion as this is not an award that " 'no conscientious judge, acting intelligently' could have awarded." Aronovitz v. Fafard, 78 Mass. App. Ct. 1, 9 (2010), quoting from Twin Fires Inv., LLC v. Morgan Stanley Dean Witter & Co., 445 Mass. 411, 425 (2005).
So much of the judgment as finds in favor of the tenants on their counterclaim for interference with their right to quiet enjoyment and awards them $3,600 is reversed. The remainder of the judgment finding in favor of the landlord for unpaid rent and awarding him $4,800, finding in favor of the tenants on their counterclaim for breach of the warranty of habitability and awarding them possession and $4,528.84, and dismissing the tenants' remaining counterclaims is affirmed.
[Note 2] The tenants are employed as custodians at a church to which the landlord belongs. The tenants testified that "[the landlord] has been going throughout the congregation, speaking to other members regarding this incident . . . . Members have come and questioned [one tenant] about [his] private business, which has been told to them by [the landlord]." According to the tenants, the landlord would come into the church after they had finished cleaning and place trash on the floors to make it look like the tenants had failed to clean the church.
[Note 3] The statute provides in pertinent part: "Any lessor or landlord of any building or part thereof occupied for dwelling purposes . . . who directly or indirectly interferes with the quiet enjoyment of any residential premises by the occupant . . . shall . . . be liable for actual and consequential damages or three month's rent, whichever is greater, and the costs of the action, including a reasonable attorney's fee, all of which may be applied in setoff to or in recoupment against any claim for rent owed or owing." G. L. c. 186, § 14, as amended through St. 1973, c. 778, § 2.
[Note 4] Although the landlord's conduct did not violate G. L. c. 186, § 14, we express no opinion as to the tenants' rights otherwise to seek legal recourse related to that conduct.


text:
41. C. A. Raposo and Manoel J. Santos. Exponential Stability for a Transmission Problem with Locally Indirect Stabilization. Appl. Math. Inf. Sci. 13, No. 1, 1-6 (2019).
35.C. A. Raposo, Hoang Nguen, Joilson O. Ribeiro, Vanessa Barros. Well-posedness and exponential stability for wave equation with nonlocal time-delay condition. Electronic Differential Equation. 2017, 1-11.
34. C. A. Raposo; Ducival C. Pereira; Jaime E. M. Rivera; Celsa H. Maranhão. GENERALIZED SOLUTION FOR A MIXED NONLOCAL SYSTEM OF WAVE EQUATIONS. Asian Journal of Mathematics and Computer Research, v. 16, p. 1-18, 2017.
33. C. A. Raposo, D. A. Z. Villanueva, S. M. Borjas, D. C. Pereira. Exponential stability for a structure with interfacial slip and memory. Poincare Journal of Analysis and Application, v. 2 , (2016), 39-48.
32. Pereira, D. C., Maranhão, C. H., Chuquipoma, J. A. D. and RAPOSO, C. A., Exponential Stability to a quasilinear Hyperbolic Equation with internal damping. International Journal of Applied Mathematics, 29(3), (2016), 381-387.
31. RAPOSO, C. A., Exponential stabilty for a structure with interfacial slip and frictional damping. App. Math. Lett. 53, (2016), 85-91.
30. RAPOSO, C. A. ; Araujo, A. L.; Alves, M. S., A Timoshenko-Cattaneo system with viscoelastic Kelvin-Voigt Damping and time delay. Far East Journal of Applied Mathematics 93, No. 2 (2015), 153-178.
29. RAPOSO, C. A. ; Rivera, J. E. M.; Alves, R. R., A. Property of growth determined by spectrum of operator associated with the Timoshenko system with weakly dissipation. Differ. Equ. Appl. 7, No. 3 (2015), 385-400.
28. RAPOSO, C. A. ; Pereira, D. Araujo. G. Baena, A. Unilateral problems for the Klein-Gordon operator with nonlinearity of Kirchhoff-Carrier type. Electron. J. Diff. Equ., Vol. 2015 (2015), No. 137, pp. 1-14.
27.	PEREIRA, D. C. ; Raposo, C. A. ; AVILA, J. A. J. . Numerical Solution and Exponential Decay to Von Karman System with Frictional Damping. Applied Mathematics & Information Sciences (Print), v. 8, p. 1575-1582, 2014.
26. RAPOSO, C. A., CHUQUIPOMA, J. A. D., AVILA, J. A. J., and SANTOS, M. L., Exponential decay and numerical solution for a Timosnhenko system with delay term in the internal feedback. Internatioal Journal of Analysis and Appications, 3 (1), 1-13, 2013.
25. PEREIRA, D. C ; RAPOSO, Carlos Alberto . Asymptotic behavior for semi-linear wave equation with weak damping. Int. Journal of Math. Analysis, v. 7, p. 713-718, 2013.
24. PEREIRA, Ducival Carvalho; LOBATO, Renato; RAPOSO, Carlos Alberto. Enegy Decay to an abstract coupled system of extensible beams models. Appl. Math. Inf. Sci. Vol 6. Série 3. p 447 - 452, 2012.
23. PEREIRA, Ducival Carvalho ; Maranhão, Celsa ; RAPOSO, Carlos Alberto . Asymptotic behaviour to a Von Kármán system with internal damping. Applied Mathematics. Vol 3, 210 - 212, 2012.
22. CHUQUIPOMA, J. A. D. ; RAPOSO, Carlos Alberto ; Bastos. Waldemar D.. Optimal Control Problem for Deflection Plate with Crack. Journal of Dynamical and Control Systems. Publicação prevista para outubro 2012.
17. ALVES, M. S. ; RAPOSO, Carlos Alberto ; RIVERA, Jaime e Muñoz ; SEPULVEDA, M. ; VILLAGRAN, O. V. . Uniform stabilization for the transmission problem of the Timoshenko system with memory. Journal of Mathematical Analysis and Applications v. 369, p. 323-345, 2010.
16. RAPOSO, Carlos Alberto . General Decay of Solution for the Transmission Problem of Viscoelastic Waves with Memory. Advances in Differential Equations and Control Processes, v. 3, p. 103-114, 2009.
15. RAPOSO, Carlos Alberto ; BASTOS, Waldemar D . Energy Decay for the Solutions of a Coupled Wave System. TEMA. Tendências em Matemática Aplicada e Computacional, v. 10, p. 203-209, 2009.
14. RAPOSO, Carlos Alberto ; SEPULVEDA, M. ; VILLAGRAN, O. V. ; PEREIRA, Ducival Carvalho ; SANTOS, Mauro de Lima . Solution and Asymptotic Behaviour for a Nonlocal Coupled System of Reaction-Diffusion. Acta Applicandae Mathematicae, v. 102, p. 37-56, 2008.
13. BASTOS, Waldemar D ; SPEZAMIGLIO, A. ; RAPOSO, Carlos Alberto . On the boundary controllability for the Lamé System. International Journal of Pure and Applied Mathematics, v. 44, p. 781-788, 2008.
12. RAPOSO, Carlos Alberto . The transmission problem for Timoshenko's system of memory type. Int. J. Mod. Math., v. 3, p. 271-293, 2008.
11. RAPOSO, Carlos Alberto ; FERREIRA, Jorge ; SANTOS, Mauro de Lima ; MATOS, Marivaldo Pereira . Large-time behaviour of solutions to the equations of one-dimensional nonlinear thermoviscoelasticity with memory. Mathematical and Computer Modelling, v. 45, p. 1021-1032, 2007.
10. RAPOSO, Carlos Alberto ; BASTOS, Waldemar D ; SANTOS, Mauro de Lima . A Transmission Problem for Timoshenko System. Computational & Applied Mathematics, v. 26, p. 215-234, 2007.
09. RAPOSO, Carlos Alberto ; BASTOS, Waldemar D . Transmission problem for waves with frictional damping. Electronic Journal of Differential Equations, v. 2007, p. 1-10, 2007.
08. RAPOSO, Carlos Alberto ; FERREIRA, Jorge ; SANTOS, Mauro Lima . Global existence for a quasilinear hyperbolic equation in a noncylindrical domain.. International Journal of Pure and Applied Mathematics, Alemanha, v. 29, p. 457-467, 2006.
07. RAPOSO, Carlos Alberto ; DINIZ, Adelia Conceição . Exponential stability for semigroup associated with a linear viscoelástic equation by a locally distributed damping. Revista de Matemática e Estatística, Brasil, v. 24, n. 02, p. 07-15, 2006.
06. RAPOSO, Carlos Alberto ; FERREIRA, Jorge ; SANTOS, Mauro de Lima ; CASTRO, Nelson Nery de O . Exponential Stability for the Timoshenko System with two weak Dampings. Applied Mathematics Letters, v. 18, p. 535-541, 2005.
05. RAPOSO, Carlos Alberto ; SANTOS, Mauro de Lima ; FERREIRA, Jorge . Existence and Uniform decay for a non-linear Beam Equation with nonlinearity of Kirchoff Type in domains with moving Boundary.. Abstract and Applied Analysis, USA, v. 08, p. 901-919, 2005.
04. RAPOSO, Carlos Alberto ; FERREIRA, Jorge . Exponential Stability for the Timoshenko Beam by a Locally Distributed Damping. International Journal of Differential Equations and Applications, v. 10, p. 345-352, 2005.
03. RAPOSO, Carlos Alberto ; FERREIRA, Jorge ; SANTOS, Mauro de Lima . On Global Solvability and Asymptotic Behavior of a Nonlinear Coupled System with Memory Condition at the Boundary. Bull Belg Math Soc Simon Stevin, Bélgica, v. 11, p. 297-313, 2004.
02. RAPOSO, Carlos Alberto ; SANTOS, Mauro de Lima ; FERREIRA, Jorge ; PEREIRA, Durcival Carvalho . Global existence and stability for wave equation of Kirchhoff type with memory condition at the boundary. Nonlinear Analysis. Theory, Methods and Applications, v. 54, p. 959-976, 2003.
01. RAPOSO, Carlos Alberto ; SANTOS, Mauro de Lima ; SOARES, Ubiratan R . On Nonlinear Coupled System with Nonlocal Boundary Conditions. Boletim da Sociedade Paranaense de Matemática, Maringá - PR, v. 21, n. 1, p. 1-23, 2003.

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Revised Statutes § 2621 authorizes collectors to employ, with the approval of the Secretary of the Treasury, weighers at the several ports, and does not prescribe their number; the Act of July 26, 1866, c. 269, § 3, 14 Stat. 289, fixes their salaries at $2,500; Rev.Stats. § 2634 authorizes the Secretary to fix the number and compensation of clerks to be employed by any collector. M received successive appointments as clerk "to act as acting U.S. weigher" at compensations less than $2,500 per annum, and took oath as such. Held that the fact that he was assigned, and performed, the duties of weigher did not place him in that office and entitle him to it salary.
When an office with a fixed salary has been created by statute, and a person duly appointed to it has qualified and entered upon the discharge of his duties, he is entitled during his incumbency to be paid the salary prescribed by statute, and effect will not be given to any attempt to deprive him of the right thereto, whether it be by unauthorized agreement, by condition, or otherwise. United States v. Andrews, 240 U. S. 90; Glavey v. United States, 182 U. S. 595.
of $1,600 per annum. On August 18, 1911, he received a like appointment as clerk, class 4, at the rate of $1,800 per annum. He continued to perform the duties assigned, and was paid the salary named until his death, October 8, 1913. In February, 1915, his administratrix filed with the Auditor of the Treasury a claim for salary of her intestate as "United States weigher of customs" at the rate of $2,500 per annum, from May 12, 1909, to and including October 7, 1913. Upon disallowance of the claim, she brought this suit in the Court of Claims for the amount, namely, $11,013.89. The court found for the defendant and entered judgment dismissing the petition. 51 Ct.Clms. 356. The case comes here on appeal.
There is a fundamental objection to the allowance of the claim or any part thereof. MacMath was never appointed weigher, and never held office as such. His only appointment was that of clerk, his oath of office being "as clerk and acting U.S. weigher, class 3." The Secretary of the Treasury clearly had the right to create and the collector to make appointment to the position of clerk and to designate duties of the appointee. The fact that the incumbent performed also some or all the duties of a weigher does not operate to promote him automatically to the statutory office of weigher. And the fact that his appointment as clerk in 1909 was made as a part of a reorganization of the service, whereby four of the five positions of United States weigher were abolished, is immaterial except as showing even more clearly that it was the intention not to appoint him weigher. No contention is or could successfully be made that the weighing should be paid for as an extra service, even if it was not a duty attaching to his position as clerk. See United States v. Garlinger, 169 U. S. 316.
"no person who holds an office the salary or annual compensation attached to which amounts to the sum of two thousand five hundred dollars shall be appointed to or hold any other office to which compensation is attached unless specially heretofore or hereafter specially authorized thereto by law."


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Before DAVIS, HAYNES, and COSTA, Circuit Judges.
This case comes to us from the Deepwater Horizon Economic & Property Damages Settlement Agreement (“Settlement Agreement”). Claimant sought recovery under the Settlement Agreement, but the Claims Administrator denied the claim. The Appeal Panel affirmed the denial. Claimant then sought discretionary review in the Eastern District of Louisiana, but the district court denied review. Claimant has appealed that denial. Because the district court acted within its discretion when it declined to review Claimant's case, we affirm.
Claimant is in the business of buying and leasing trucks and heavy equipment. Its sole shareholder, Jim Bockman, also wholly owns Claimant's only customer, JGB, LLC (“JGB”), a dirt-moving business. Both companies have filed a Business Economic Loss Claim to the Court Supervised Settlement Program under the Settlement Agreement, seeking recovery for oil-spill related losses. Only Claimant's claim is at issue in this case.
On initial review, the Claims Administrator determined that Claimant failed Exhibit 4B's revenue tests because all of Claimant's revenue came from a related party, JGB, and the Claims Administrator could not determine whether their transactions were at arm's length based on the information Claimant provided. In particular, the Claims Administrator cited “sporadic rental payments in 2009 and 2010,” showing that Claimant and JGB “did not honor th [eir] rental agreements.” Therefore, pursuant to Policy 328 v.2, the Claims Administrator excluded all of Claimant's revenue in calculating Claimant's revenue for Exhibit 4B's revenue tests. In turn, Claimant failed those tests, and its claim was denied.
After the Appeal Panel's decision, Claimant petitioned for discretionary review in the Eastern District of Louisiana. The district court declined to review the appeal. Claimant now appeals the district court's decision.
We have appellate jurisdiction over this appeal under the collateral order doctrine. In re Deepwater Horizon, 785 F.3d 1003, 1009 (5th Cir. 2015). This court reviews the district court's denial of discretionary review for abuse of discretion. Holmes Motors, Inc. v. BP Expl. & Prod., Inc., 829 F.3d 313, 315 (5th Cir. 2016).
Although we have not defined the exact limits of a district court's discretion to deny review, we have said a district court abuses its discretion when: (1) the request for review raises an issue that has split the Appeal Panels and would substantially impact the Settlement Agreement's administration once resolved; (2) the dispute concerns a pressing question about how to interpret or implement the Settlement Agreement's rules; (3) the Appeal Panel misapplied or contradicted the Settlement Agreement, or had the clear potential to do so; or (4) the district court's decision was premised on an error of law. Claimant ID 100212278 v. BP Expl. & Prod., Inc., 848 F.3d 407, 410 (5th Cir. 2017) (per curiam); Holmes Motors, Inc., 829 F.3d at 315; In re Deepwater Horizon, 785 F.3d 986, 999 (5th Cir. 2015) (“Deepwater Horizon II”).
We have been careful not to transform discretionary review into mandatory review. Deepwater Horizon II, 785 F.3d at 999. Accordingly, the district court need not review a claim that raises a non-pressing Settlement Agreement interpretation issue, or that merely challenges “the correctness of a discretionary administrative decision in the facts of a single claimant's case.” Claimant ID 100212278, 848 F.3d at 410 (quoting In re Deepwater Horizon, 641 F. App'x 405, 410 (5th Cir. 2016)); see also Holmes Motors, Inc., 829 F.3d at 316–17.
The district court did not abuse its discretion when it declined to review the Appeal Panel's decision, because Claimant has not shown that any of the abuse-of-discretion factors are present. First, Claimant's request does not raise an issue that has split Appeal Panels and that would, once resolved, substantially impact administration of the Settlement Agreement. According to Claimant, Appeal Panels have reached divergent results on whether related-party transactions are at arm's length, which Claimant says indicates disagreement over how to define “arm's length transaction.” But the purported split does not exist, because the decisions that Claimant cites turn only on their facts.
In those decisions, the Appeal Panels relied on specific facts in the record to reach their conclusions, including how a particular claimant conducted its businesses, whether a claimant's related companies also sought recovery under the Agreement, and the existence of indicia of special treatment to a related party. In one case, the Appeal Panel explained that its decision was based on “an extensive review of the record,” and in another case it remanded so that the Claims Administrator could “look more closely at the [claimant's] revenue data.” Likewise, another case explained that “the circumstances inform[ed] the [Appeal Panel's] evaluation.” Generally, the Appeal Panels inquired into whether related-party transactions reflected fair-market terms or gave special advantages to related parties. Because Claimant's alleged split reflects only that Appeal Panels have reached different decisions based on different facts, Claimant has not shown that resolving the issue presented in its request would substantially impact the Settlement Agreement's overall administration.
This appeal also does not concern a pressing question about how to interpret or implement the Settlement Agreement's rules. As to interpreting the Settlement Agreement, we have made clear that “its words [are] given their plain meaning unless the provision is ambiguous.' ” Holmes Motors, Inc., 829 F.3d at 315 (quoting Breaux v. Halliburton Energy Servs., 562 F.3d 358, 364 (5th Cir. 2009)). Indeed, both parties essentially agree that, where related parties are involved, an “arm's length transaction” is one that is substantively the same as transactions among strangers. See Black's Law Dictionary (10th ed. 2014).
Instead, what BP and Claimant disagree about is whether Claimant's transactions with JGB meet the arm's length standard in light of the evidence. We require review only when the Appeal Panel's decision involves a non-isolated, pressing question about interpreting or implementing the Settlement Agreement's rules. Claimant ID 100212278, 848 F.3d at 410. Claimant has not shown a substantial error of interpretation or implementation.1 Nor has Claimant shown that the facts of its case, involving concededly irregular payments from a company wholly owned by Claimant's sole shareholder, arise so frequently in implementing the Settlement Agreement as to present a pressing question that requires review.
Finally, the Appeal Panel's decision did not misapply or contradict the Settlement Agreement, and nor did it have the clear potential to do so. We do not require district courts to consider every claim involving a possible misapplication or contradiction, but only those where the Appeal Panel's decision is incongruent with the Settlement Agreement's language. See Claimant ID 100250022 v. BP Expl. & Prod., Inc., 847 F.3d 167, 170 (5th Cir. 2017) (per curiam). We cannot say the Appeal Panel acted incongruently with the Settlement Agreement. It concluded that Claimant's transactions with JGB were “different from what would have been coordinated with an unrelated third party ․ in the marketplace,” which is consistent with the plain meaning of “arm's length transaction.” Further, the purpose of Exhibit 4B's revenue tests is to allow recovery only for spill-related losses. Excluding revenue that seems to be based on “one related party paying another when it can afford to or when the owner wishes to” is consistent with that purpose.
Claimant's request for review raises none of the abuse-of-discretion factors. Thus, the district court acted within its discretion when it denied Claimant's request, and its decision was not premised on any error of law. On that basis, we AFFIRM the district court's decision.
1. Claimant argues that the Appeal Panel should have concluded that the disputed transactions were arm's length transactions because Claimant provided an expert affidavit and IRS reviews of its tax returns, which Claimant says show that the transactions meet the definition of “arm's length charge” under a tax regulation, 26 C.F.R. § 1.482-2(c)(2). Assuming, arguendo, that § 1.482-2(c)(2)'s arm's length standard is relevant here, the Appeal Panel's conclusion that this evidence did not outweigh other evidence in the record is not a substantial error of interpretation or implementation but, rather, “a discretionary administrative decision in the facts of a single claimant's case.” Claimant ID 100212278, 848 F.3d at 410.

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Sulis I., Porcu M., & Capursi V. (2018) On the use of student evaluation of teaching. A longitudinal analysis combining measurement issues and implications of the exercise. Social Indicators Research. doi: 10.1007/s11205-018-1946-8.
Barbieri, B., Farnese, M. L., Sulis, I., Dal Corso, L., & De Carlo, A. (2018) One Perception, two perspectives: measuring psychological contract dimensionality through the psychological contract content questionnaire. Testing, Psychometrics, Methodology in Applied Psychology. 25 (1), 21-47. (ISSN: 1972-6325). doi: 10.4473/TPM25.1.2.
Sulis I. & Porcu M. (2017). Handling Missing Data in Item Response Theory. Assessing the Accuracy of a Multiple Imputation Procedure Based on Latent Class Analysis. Journal of Classification. 34 (2), 327–359. (ISSN: 0176-4268). doi:10.1007/s00357-017-9220-3.
Toland, M. D., Sulis, I., Giambona, F., Porcu, M., & Campbell, J. M. (2017). Introduction to bifactor polytomous item response theory analysis. Journal of School Psychology. 60, 41-63. (ISSN: 0022-4405). doi:10.1016/j.jsp.2016.11.001.
La Rocca M., Parrella L., Primerano I., Sulis I. & Vitale M.P. (2017). An integrated strategy for the analysis of student evaluation of teaching: from descriptive measures to explanatory models. Quality & Quantity. 51 (2), 675-691. (ISSN: 0033-5177). doi: 10.1007/s11135-016-0432-0.
Giambona F., Porcu M. & Sulis I. (2017). Students mobility: assessing the determinants of attractiveness across competing territorial areas. Social Indicators Research. 133(3), 1105–1132 (ISSN: 0303-8300). doi: 10.1007/s11205-016-1407-1.
Giambona, F., Pitzalis, M., Porcu, M., & Sulis, I. (2016). Measuring Digital Teaching Innovation Using Item Response Theory Models. Italian Journal of Sociology of Education, 8 (2), 68-109. (ISSN 2035-4983). doi: 10.14658/pupj-ijse-2016-2-5.
Sulis & Toland M. D. (2017). Introduction to Multilevel Item Response Theory Analysis: Descriptive and Explanatory Models. The Journal of Early Adolescence. 37 (1), 85-128. (ISSN: 0272-4316). doi: 10.1177/0272431616642328.
Sulis & Porcu M (2015). Assessing Divergences in Mathematics and Reading Achievement in Italian Primary Schools: A proposal of adjusted indicators of school effectiveness. Social Indicators Research, 122 (2), p. 607-635 (ISSN: 0303-8300). doi: 10.1007/s11205-014-0701-z.
Giambona F., Porcu M. & Sulis (2014). Does Education affect individual well-being? Some Italian Empirical evidences. Open Journal of Statistics, 4 (5), p. 319-329 (ISSN: 2161-718X). doi: 10.4236/ojs.2014.45032.
Sulis & Capursi V. (2013). Building up adjusted indicators of students’ evaluation of university courses using generalized item response models. Journal of Applied Statistics, 40 (1), p. 88-102. (ISSN 0266-4763). doi: 10.1080/02664763.2012.734796.
Sulis & Porcu M. (2012). Comparing degree programs from students’ assessments: A LCRA-based adjusted composite indicator. Statistical Methods & Applications, 21, p. 193-209, (ISSN: 1618-2510). doi: 10.1007/s10260-011-0185-9.
Sulis I. & Tedesco N. (2009). Measures of Quality of Life among University Students. STATISTICA APPLICATA – Italian Journal of Applied Statistics, 21 (3,4), p. 245-264 (ISSN: 1125-1964).
Sulis I., Giambona F., Tedesco N. (2015). Using Discrete-Time Multistate Models to Analyze Students’ University Pathways. In Morlini I., Minerva T., Vichi M. (Eds.), Advances in Statistical Models for Data Analysis, p. 259-268. Springer International Publishing, Switzerland. ISSN: 1431-8814. ISBN 978-3-319-17376-4.
Porcu M., Sulis I. (2013). The Credit Accumulation Process to Assess the Performances of Degree Programs: An Adjusted Indicator Based on the Result of Entrance Tests. Statistical Models for Data Analysis, p. 279-288. In: Ingrassia S., Giudici P., Rocci R., Vichi M., BERLIN HEIDELBERG: Springer-Verlag . ISBN 978-3-319-00031-2.
La Rocca, M., Parrella M.L., Primerano I., Sulis, Vitale M.P. (2016). L’analisi dell’opinione degli studenti sulla didattica universitaria: potenzialità dei modelli IRT e dei modelli multilivello, in Buono. P, Gallo M, Ragozini G., Reverchon E., Rostirolla P., Il sistema universitario campano tra miti e realtà. Aspetti metodologici, analisi e risultati. Milano: Franco Angeli. ISBN 978-88917-4230-8.
Giambona F., Pitzalis M., Porcu M, Sulis (2015). Insegnanti e innovazione. La scuola sarda e la sfida del digitale. In Calidoni P. and Casula C. (Ed), Education 2.0: esperienze, riflessioni, scenari.CUEC. ISBN 978-88-8467-946-8.
Pitzalis M., Giambona F., De Feo A., Ghiaccio M.F., Porcu M., Sulis (2015). La rivoluzione digitale nella scuola sarda. Caratteristiche strutturali del sistema, culture professionali, organizzative e didattiche di fronte alla sfida dell’innovazione. CUEC. ISBN:978 -88 -8467- 895 -9.
Sulis, Tedesco N., Zavarrone E. (2011). Scalare la reputazione degli Atenei nella percezione dello studente attraverso la Mokken Scale Analysis. In CIVARDI M. (Ed). Modelli e metodi per valutare la reputazione di strutture formative, vol. 15, p. 135-154. PADOVA: CLEUP, ISBN: 978-88-6129-899-6.
Sulis I., Giambona F. & Porcu M. (2017). Multivariate mixed models for assessing equity and efficacy in education. An analysis over time using EU15 PISA data. In F. Greselin, F. Mola and Ma. Zenga Editors, CLADAG 2017. Book of Short Papers International Conference of The CLAssification and Data Analysis Group of the Italian Statistical Society, Milano-Bicocca, September 13-15. Universitas Studiorum (E-book).ISBN 978-88-99459-71-0.
Sulis I., Porcu M. (2013) Handling missing data in item response theory. Assessing the accuracy in estimation of two multiple imputation procedures. In V. M. R. Muggeo, V. Capursi, G. Boscaino, and G. Lovison, editors, Proceedings of the 28th International Workshop on Statistical Modelling, vol. 2, Istituto Poligrafico Europeo, Palermo. p. 795-798. ISBN: 978-88-96251-49-2.
Sulis I., Capursi V. (2013) Analyzing SET over time using multilevel multidimensional explanatory Item Response Theory models. In: V. M. R. Muggeo, V. Capursi, G. Boscaino, and G. Lovison, editors, Proceedings of the 28th International Workshop on Statistical Modelling, vol. 2, Istituto Poligrafico Europeo, Palermo. p 789-793. ISBN: 978-88-96251-49-2.
Sulis I., Porcu M. (2007), The evaluation of university teaching. An imputation procedure to recover for missingness, in “Rischio e previsione”, SIS, Atti della riunione intermedia, Venezia 6-8 Giugno 2007, p. 511-512, Padova, CLEUP. ISBN: 978-88-6129-093-8 .

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Home Concrete Opinion Doesn't Affect Prior Tax Court "Gross Income" Decisions.
Just two years ago, the Supreme Court clamped down on the number of years the IRS could go back and assess tax deficiencies. Its decision in U.S. v. Home Concrete & Supply, LLC, 2012 PTC 94 (S. Ct. 2012), was a big win for taxpayers because the Court limited the IRS to a three-year statute of limitations period, rather than the six-year statute of limitations, in situations where a taxpayer overstates the basis of property sold. In Barkett v. Comm'r, 143 T.C. No. 6 (8/28/14), the taxpayers hoped to capitalize on the Home Concrete decision, by arguing that it invalidated IRS regulations on the calculation of gross income for purposes of determining whether a taxpayer omitted more than 25 percent of gross income from its tax return, thus extending the limitations period to six years. Unfortunately for the taxpayers, the Tax Court held that earlier opinions where it considered this issue continued to apply and were not invalidated by the Home Concrete decision. As a result, proceeds from the taxpayers' sales of investments did not constitute "gross income." for purposes of determining whether the three- or six-year statute of limitations applied. By reducing the total gross income that went into the 25 percent calculation, the court affirmed that the taxpayers omitted more than 25 percent of gross income on their returns and were thus subject to the six-year statute of limitations period.
Douglas Barkett and his wife, Rita, filed their 2006 and 2007 Forms 1040 on September 17, 2007, and October 2, 2008, respectively. The Barketts were 80.04 percent partners in Barkett Family Partners, a limited partnership. They were also 100 percent shareholders of Unicorn Investments, Inc., an S corporation. These entities reported extensive investment activity on their 2006 and 2007 returns, the gains and losses of which the Barketts then included on their returns. The Barketts reported capital gains from the sale of investments of approximately $123,000 for 2006 and $314,000 for 2007. They reported amounts realized from the sale of investments of more than $7 million for 2006 and more than $4 million for 2007.
The IRS sent the Barketts a notice of deficiency (NOD) on September 26, 2012, determining income tax deficiencies for 2006 to 2009. With respect to the Barketts' 2006 and 2007 returns, the IRS determined that gross income of approximately $630,000 and $432,000, respectively, was omitted. These amount represented additional gain on investments. On the original returns, the Barketts reported gross income totaling almost $272,000 and $341,000.
A dispute arose as to the correct limitation period that applied the three year limitations period or the six year limitations period. If the three-year limitations period applied, then the NOD was outside the limitations period. In determining which limitations period applied, the Barketts argued that the amounts they realized on the sales of the investments, not the gains on the sales, should be included in gross income stated on the return.
Generally, under Code Sec. 6501(a), the IRS has three years after a taxpayer files a return to assess tax or send a notice of deficiency (NOD). The limitations period extends to six years under Code Sec. 6501(e)(1) if the taxpayer omits from gross income an amount properly includible in gross income and such amount is in excess of 25 percent of the amount of gross income stated in the return. The IRS issued the NOD to the Barketts more than three years but less than six years after they filed their 2006 and 2007 returns. In determining the appropriate limitations period, the omitted gross income is divided by the amount of gross income stated on the tax return. If the omitted gross income is more than 25 percent of the included amount, the six-year limitations period applies.
While the Barketts and the IRS agreed that the omitted income amounts were $630,000 and $432,000 for tax years 2006 and 2007, respectively, they disagreed over the amounts of gross income stated on those tax returns. According to the Barketts, the gross income stated in their returns should include the amounts realized from the sales of investment assets (i.e., gross proceeds on the sales). The IRS argued that gross income on the returns should include only the gain reported from those sales (i.e., amounts realized less bases of assets sold).
OBSERVATION: The larger the gross income reported on a tax return, the better chance a taxpayer has of not having omitted 25 percent of gross income and thus escaping the six-year statute of limitations period.
In 1958, the Supreme Court was asked to decide what constituted omitted income for statute of limitations purposes. In Colony, Inc. v. Comm'r, 357 U.S. 28 (1958), the taxpayer had overstated the basis in property it had sold and had consequently underreported its gain on the sale. The IRS argued that the underreported gain constituted "omitted gross income" for the purpose of determining whether the extended statute of limitations period applied. The Supreme Court disagreed, citing legislative history. The Court determined that in enacting the statute extending the limitations period, Congress intended to give the IRS additional time to review a taxpayer's return when the taxpayer had reported no information about a given transaction. In such cases, the Court said, the IRS is particularly disadvantaged because the return does not alert the IRS to suspicious activity requiring further investigation. When an understatement results from misreported information, rather than a complete omission, the IRS is at no such disadvantage, and the understatement should not contribute to triggering an extension of the statute of limitations period.
In 2010, the IRS issued Reg. Sec. 301.6501(e)-1, which explained when gross income should be considered omitted for purposes of triggering the extended limitations period. Reg. Sec. 301.6501(e)-1(a)(1)(iii) provided that when taxpayers understate their income from a property sale because they overstated their basis in the property, the amount of the understatement is considered omitted income. The regulation directly conflicted with the Colony decision which held that such an understatement was not omitted gross income. In U.S. v. Home Concrete & Supply, LLC, 2012 PTC 94 (2012), the Supreme Court resolved the conflict by holding that the portion of the regulation concerning omitted gross income was invalid.
In Home Concrete, the taxpayer overstated its basis in a partnership it had sold and had consequently underreported its gain on the sale. The IRS again argued, this time under the regulation, that the underreported gain constituted "omitted gross income". The Court held that the regulation was invalid because it conflicted with the Colony holding. The Court followed its Colony analysis and held that the underreported gain was not omitted gross income and that it did not belong in the numerator of the statute of limitations calculation. The Home Concrete decision addressed only when gross income is considered omitted. It did not address how to calculate gross income.
The Tax Court sided with the IRS, noting that it has considered this issue before and concluded that capital gains, and not the gross proceeds, are treated as the amount of gross income stated in the return for purposes of Code Sec. 6501(e). The court cited its opinions in Insulglass Corp. v. Comm'r, 84 T.C. 203 (1985), and Schneider v. Comm'r, T.C. Memo. 1985-139. Those cases, the court observed, were decided on the basis of Code Sec. 61(a), which defines gross income as all income from whatever source derived, including gains derived from dealings in property.

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Jordan, D. S. & C. H. Gilbert. 1880. Notes on a collection of fishes from San Diego, California. Proc. U. S. Natl. Mus. v. 3 (no. 106): 23-34.
Jordan, D. S. & B. W. Evermann. 1896. The fishes of North and Middle America: a descriptive catalogue of the species of fish-like vertebrates found in the waters of North America, north of the Isthmus of Panama. Part I. Bull. U. S. Natl. Mus. No. 47: i-lx + 1-1240.
Guichenot, A. 1848. Fauna Chilena. Peces. Pp. 137-370. In: C. Gay, Historia fisica y politica de Chile. Zoología, v. 2. Paris & Santiago. Fauna Chilena. Peces. Pp. 137-370. In: C. Gay, Historia fisica y politica de Chile. Zoología, v. 2.
Last, P.R. & Gledhill, D.C. 2007. The Maugean Skate, Zearaja maugeana sp. nov. (Rajiformes: Rajidae) — a micro-endemic, Gondwanan relict from Tasmanian estuaries. Zootaxa, 1494: 45–65.
Müller, J. & Henle, F. G. J. 1838-41. Systematische Beschreibung der Plagiostomen. Berlin. Systematische Beschreibung der Plagiostomen.: i-xxii + 1-200, 60 pls.
Bennett, E. T. 1836. Characters of several fishes from the Isle of France. Proc. Zool. Soc. Lond. 1835 (pt 3): 206-208.
Bennett, E. T. 1828. Observations on the fishes contained in the collection of the Zoological Society. On some fishes from the Sandwich Islands. Zool. J. v. 4 (no. 13, art. 3): 31-42.
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