AmerGen Energy Co. Ex Rel. Exelon Generation Co. v. United States

LOURIE, Circuit Judge.

AmerGen Energy Company, LLC (“AmerGen”), by and through Exelon Generation Company, LLC, appeals from the decision of the United States Court of Federal Claims (the ■ “Claims Court”) granting summary judgment that Amer-Gen may not include future nuclear decommissioning liabilities that it assumed when it purchased three nuclear power plants in the basis of the acquired assets in its 2001 through 2003 tax returns. AmerGen Energy Co. v. United States, 113 Fed.Cl. 52 (2013) (“Summary Judgment ”). The Claims Court reasoned that because those nuclear power plants would not be…