W.E. Partners II, LLC v. United States

American Recovery and Reinvestment Act, Section 1603; Open-Loop Biomass Facility; Reimbursement Grant; Eligible Cost Basis; I.R.C. Sections 45, 48.

OPINION AND ORDER

WHEELER, Judge.

This case arises under Section 1603 of the American Recovery and Reinvestment Act of 2009, Pub.L. No. 111-5, 123 Stat. 115, 364 (“Section 1603”). Plaintiff W.E. Partners II, LLC (“WEP II”) funded the construction of an open-loop biomass facility in Lewiston, North Carolina next to a Perdue chicken rendering plant to which it provides steam. The facility was designed and now operates to meet Perdue’s steam needs for…