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DOMINION RESOURCES, INC. v. U.S.

Nos. 99-1636, 99-1645.

219 F.3d 359 (2000)

DOMINION RESOURCES, INCORPORATED, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Dominion Resources, Incorporated, Plaintiff-Appellant, v. United States of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided July 19, 2000

Attorney(s) appearing for the Case

ARGUED: Charles Bricken, Tax Division, United States Department of Justice, Washington, D.C., for Appellant. Virginia W. Powell, Hunton & Williams, Richmond, Virginia, for Appellee. ON BRIEF: Loretta C. Argrett, Assistant Attorney General, Helen F. Fahey, United States Attorney, Richard Farber, Tax Division, United States Department of Justice, Washington, D.C., for Appellant.

Before MOTZ and TRAXLER, Circuit Judges, and BULLOCK, United States District Judge for the Middle District of North Carolina, sitting by designation.

Affirmed by published opinion. Judge DIANA GRIBBON MOTZ wrote the opinion, in which Judge TRAXLER and Judge BULLOCK joined.

OPINION

DIANA GRIBBON MOTZ, Circuit Judge:

Dominion Resources, Inc. (DRI), which owns all of the stock of a regulated public utility, incurred two significant expenses in 1991 for which it claimed entitlement to a tax benefit. The first expense arose when regulatory authorities required DRI to restore to its customers approximately...

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