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U.S. v. COMMONWEALTH ENERGY SYSTEM

No. 00-1113.

235 F.3d 11 (2000)

UNITED STATES of America, Plaintiff, Appellant, v. COMMONWEALTH ENERGY SYSTEM AND SUBSIDIARY COMPANIES, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided December 21, 2000.

Attorney(s) appearing for the Case

Thomas J. Sawyer, Attorney, Tax Division, with whom Paul M. Junghans, Acting Assistant Attorney General, Donald K. Stern, United States Attorney, and Bruce R. Ellisen, Attorney, Tax Division, were on brief, for appellant.

Richard P. Swanson, with whom Teena H. Kim, Thelen Reid & Priest, LLP, and Michael K. Callahan, were on brief, for appellee.

Before TORRUELLA, Chief Judge, LYNCH and LIPEZ, Circuit Judges.

TORRUELLA, Chief Judge.

This appeal concerns a transition provision of the Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat. 2085 (1986), that provided temporary relief from the repeal of the investment tax credit (ITC). See Tax Reform Act § 204(a)(3). The district court held that certain property purchased by appellee Commonwealth Energy System ("Commonwealth") was "readily identifiable with and necessary to carry out a written supply or service contract...

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