Rich The unit I bought was GMS80453AN Goodman 45,000 BTU 80% Efficiency, Single-Stage Burner, Multi-Speed Blower, Upflow/Horizontal Application Gas Furnace .The price was $594.95 and I bought it May 21 this year

Good man Mike!

Ok, good man, but highest and best is as of today, who knows what it might be 10 or 25 years from now.

I dug up some references on this for anyone that may read this thread in the future:-The Stonecrest Case (24 TC 659)-Hunt (80 TC 165) - Cited as more broadly applicable and thus more important-Voight (68 TC 10)-Goodman (74 TC 53)-Tufts - Supreme Court decisionI am too lazy to read through all of the decisions and I don't really have any transactions this year where this matters.

You cant keep a good man down!!

Aaron- good man to acknowledge.

Richp.s. pnw- good man- keep spending.

Joe -You're a good man...wish I could upvote this post 10 more times...Most people would have been happy with (or even preferred) punishment or retribution for being wronged (hate to say it, but I'd probably be in that category as well)...it's nice to see someone willing to look for the win/win solution and willing to make an effort to implement that win/win solution...Thanks for setting the bar higher for all of us...P.S. - Agreed with Kevin that perhaps you can even find a longer-term benefit from the situation...

@David Merritt:Sounds good man, anytime 

These quotes are for a Goodman Split Heat Pump System - 3 Ton 14 SEER and a Ruud Split Heat Pump System - 3 Ton Up To 14 SEER.