Legal Opinion

Yankee Atomic Electric Co. v. The United States

Court of Appeals for the Federal Circuit

Decided January 29, 1986No. Appeal 85-2275Published

1Opinion of the Court

782 F.2d 1013

57 A.F.T.R.2d 86-694, 86-1 USTC P 9201

YANKEE ATOMIC ELECTRIC CO., Appellee,

v.

The UNITED STATES, Appellant.

Appeal No. 85-2275.

United States Court of Appeals,

Federal Circuit.

Jan. 29, 1986.

Francis M. Allegra, Tax Div., Dept. of Justice, Washington, D.C., argued for appellant. With him on the brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Richard Farber.

John S. Nolan, Miller & Chevalier, Chartered, Washington, D.C., argued for appellee. With him on the brief were Harry K. Mansfield, Ropes & Gray, Boston, Mass., and F. Brook Voght and Keith D. Lawson, of Miller…

Also in this document: Concurrence.

2Cases cited9 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Poe v. SeabornSupreme Court of the United States · 1930
  3. United States v. BasyeSupreme Court of the United States · 1973
  4. Commissioner v. First Security Bank of Utah, N. A.Supreme Court of the United States · 1972
  5. Commissioner v. HarmonSupreme Court of the United States · 1944

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