Ampersand Chowchilla Biomass, LLC v. United States

In the United States Court of Federal Claims No. 14-841C (Filed: January 17, 2018) ************************** * Summary Judgment; American AMPERSAND CHOWCHILLA * Recovery and Reinvestment Act, BIOMASS, LLC, and MERCED * Pub. Law. No. 111-5, Div. B, tit. I, POWER, LLC, * § 1603, 123 Stat. 115, 364-66; * Open-Loop Biomass Facility; Plaintiffs, * Grant;

26 U.S.C. §§ 45, 48; * Statutory Interpretation; “Placed v. * in Service”; Oglethorpe Factors; * Treas. Reg. 1.46-3(d)(1). THE UNITED STATES, * * Defendant. * * ************************** Stephen G. Leatham, Heurlin, Potter, Jahn, Leatham,…