Legal Opinion
Alta Wind I Owner Lessor C v. United States
United States Court of Federal Claims
Decided July 16, 2014No. 1:13-cv-00402PublishedCited by 1 opinion
1Opinion of the Court
Tax Case; Treasury Cash Grant; Rule 56(d) Request for Discovery; When to Allow Discovery and Stay Motion for Summary Judgment; Theisen Vending Test; Sale-leaseback Agreement.
OPINION AND ORDER
WHEELER, Judge.
Background
These cases involve the determination of the cash grants due Plaintiffs for investing in wind power facilities in California. Under Section 1603 of the American Recovery and Reinvestment Act of 2009 (“Recovery Act”), Pub. L. No. 111-5, 123 Stat. 115, Plaintiffs are entitled to a 30 percent credit of the dollar amounts invested in grant-eligible assets. The dispute centers on…
2Cases cited15 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Pure Gold, Inc. v. Syntex (u.s.a.), Inc.Court of Appeals for the Federal Circuit · 1984
- Lemmen v. CommissionerUnited States Tax Court · 1981
- Simmons Oil Corporation (A/k/a David Christopher Corporation) v. Tesoro Petroleum CorporationCourt of Appeals for the Federal Circuit · 1996
- First Nationwide Bank v. United StatesCourt of Appeals for the Federal Circuit · 2005
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Beres v. United StatesUnited States Court of Federal Claims · 2019