Legal Opinion
United States v. Commonwealth Energy System & Subsidiary Companies
Court of Appeals for the First Circuit
Decided August 1, 2001No. 00-1113PublishedCited by 11 opinions
1Opinion of the Court
TORRUELLA, Chief Judge.
This appeal concerns a transition provision of the Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat. 2085 (1986), that provided temporary relief from the repeal of the investment tax credit (ITC). See Tax Reform Act § 204(a)(3). The district court held that certain property purchased by appellee Commonwealth Energy System (“Commonwealth”) was “readily identifiable with and necessary to carry out a written supply or service contract ... which was binding on [December 31, 1985].” United States v. Commonwealth Energy Sys., 49 F.Supp.2d 57, 58 (D.Mass.1999). We affirm…
2Cases cited28 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
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3Cited by11 opinions
- Alliance to Protect Nantucket Sound, Inc. v. United States Department of the ArmyCourt of Appeals for the First Circuit · 2005
- Stoutt v. Banco Popular De Puerto RicoDistrict Court, D. Puerto Rico · 2001
- Herman v. Héctor I. Nieves Transport, Inc.Court of Appeals for the First Circuit · 2001
- American Lithotripsy Society v. ThompsonDistrict Court, District of Columbia · 2002
- International Ass'n of Machinists & Aerospace Workers, AFL-CIO v. Verso Corp.District Court, D. Maine · 2015
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