Legal Opinion
Alta Wind I Owner Lessor C v. United States
United States Court of Federal Claims
Decided October 24, 2016No. 13-402T, 13-917T, 13-935T, 13-972T, 14-47T, 14-93T, 14-174T, 14-175TPublishedCited by 4 opinions
1Opinion of the Court
Grants Made Under the American Recovery and Reinvestment Act, Section 1603; Cost Basis; Allocation of Purchase Price; 26 U.S.C. § 1060; Goodwill; Going Concern Value; Turn-Key Value
OPINION AND ORDER
WHEELER, Judge.
Plaintiffs are the owners of six wind farm facilities in the Alta Wind Energy Center near Los Angeles, California. They commenced these actions on June 14, 2013, alleging that the Government underpaid them by over $206 million when it made a grant to them pursuant to Section 1603 of the American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5, 123 Stat. 115 (“ARRA”).…
2Cases cited22 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Ohler v. United StatesSupreme Court of the United States · 2000
- Coast Federal Bank, Fsb v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Lemmen v. CommissionerUnited States Tax Court · 1981
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3Cited by4 opinions
- Alta Wind I Owner Lessor v. United StatesCourt of Appeals for the Federal Circuit · 2018
- ALTA WIND I OWNER LESSOR C v. United StatesUnited States Court of Federal Claims · 2026
- Alta Wind I Owner Lessor C v. United StatesUnited States Court of Federal Claims · 2021
- Silver State Solar Power South, LLC v. United StatesUnited States Court of Federal Claims · 2020