Energy East Corp. v. United States

GAJARSA, Circuit Judge.

The issue before the court is whether a parent and its subsidiaries, who incurred overpayments and underpayments prior to consolidation, qualify as the “same taxpayer” under Internal Revenue Code (“I.R.C.”) § 6621(d). Energy East Corporation (“Energy East”) filed a refund claim, seeking to offset the amount it underpaid in 1999 with amounts two of its subsidiaries overpaid from 1995-97, even though consolidation did not occur until 2000 and 2002. The Court of Federal Claims determined that Energy East was not the “same taxpayer” as its subsidiaries under § 6621(d) and…