The federal appeals Brandon Carr Jersey court that oversaw the aftermath of the 2010Deepwater Horizon oil spill has denied the motion to give the Buccaneers any compensation, .

The organization was seeking $19.5 million to cover revenue lo ses that allegedly were due to the oil spill in the Gulf of Mexico, some 360 miles away from Tampa Bay's stadium.

In order to fit the criteria to receive compensation, the Buccaneers had to prove in a three-month window between from May through December 2010 that they had 15 percentor more of Matt Skura Jersey their revenue decrease from that same window the previous year.

On top of that, they had to show the same three-month window the following year between May and December of 2011 that the revenue went back up 10 percent. This is known as a Justin Bethel Jersey "V-Shaped Test."

Through this method, the Bucs were able to prove the 15 percentdecrease from May-July in2010 from that same period in 2009, but were not quite able to show the 10 percent rebound in 2011 in that same time frame.

According to , Tampa Bay received a payment fromNFL Ventures, which is how the league gives revenue to the Earl Thomas III Jersey teams. Instead of recording those payments inJanuary and August (like James Hurst Jersey they did in 2010),the Buccaneers posted them in the May-July window, which resulted in a 500 percentincrease.

E sentially, the federal appeals court was able to see through this, and while it didn't directly accuse the Buccaneers of manipulating their books, the court stated that Marlon Humphrey Jersey it saw no reason for the organization to switch accounting practices.

The team . . . never submitted financial statements or other evidence showing that it made and implemented this accounting decision during 2011 (as opposed to later when it learned of the requirements for a Deepwater Horizon claim), the court wrote. The only dated financial statements have an as of date of October 2014."

The Buccaneers later said they made the accounting changes because the league asked them Nico Siragusa Jersey to, but there is no record of the the NFL Ventures payment in their accounting books for 2011. The court noted that, as well.

So the dispute comes down to the legitimacy of the lockout justification. The Buccaneers fail Sam Koch Jersey to support it as a valid reason to deviate from its prior practice. The team relies solely on the affidavit of its controller andrepeatedly misrepresentsit as recounting a directive from the NFL that teams should book NFL Ventures revenue during the offseason.

When asked for a statement by ProFootballTalk on Tyler Ervin Jersey the nature of the suit, the team remained tight-lipped.

We have a long-established policy of refraining from publicly commenting on legal matters, Bucs spokesman Nelson Luis told PFT in a text me sage.

While Tampa Bay isn't the only sports team looking for compensation for the oil spill, the court seems to Seth Roberts Jersey be keeping an eye out for any manipulation and sneakine s coming from busine ses and organizations looking for that.

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