Psi Energy, Inc. And Cincinnati Gas & Electric Co. v. United States

Opinion for the court filed by Circuit Judge NEWMAN.

Dissenting opinion filed by Circuit Judge CLEVENGER.

PAULINE NEWMAN, Circuit Judge.

PSI Energy, Inc. and Cincinnati Gas & Electric Co. (together “the appellants”) appeal the judgment of the United States Court of Federal Claims, holding them liable for tax levied on users of enriched uranium for generation of nuclear power, although the appellants did not use the enriched uranium or produce nuclear power.1 We conclude that the tax was improperly levied on the appellants, and reverse the decision of the Court of Federal Claims.

BACKGROUND

A…