United States v. Commonwealth Energy System & Subsidiary Companies

MEMORANDUM

TAURO, District Judge.

Plaintiff United States of America (“USA”) claims that Defendants Common wealth Energy System and subsidiary companies (“Commonwealth”) owe roughly $600,000, plus interest, for tax refunds erroneously given to Commonwealth for the 1990 and 1991 tax years. The parties have filed cross motions for summary judgment.

I. ANALYSIS

This dispute turns on whether Commonwealth was entitled to the tax credit it received for capital additions it made to its power plant on the Cape Cod Canal. A brief history of the statutory provision at issue helps guide the analysis.

Before…