1. Home
  2. Browse Decisions
  3. F.3d
  4. 509 F.3d
  5. 509 F.3d 173 (2007)
 

ALCOA, INC. v. U.S.

No. 06-1635.

509 F.3d 173 (2007)

ALCOA, INC. and affiliated corporations f/k/a Aluminum Company of America v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Opinion Filed: November 28, 2007.

Attorney(s) appearing for the Case

Natalie H. Keller, Esquire (ARGUED), Kirkland & Ellis, Chicago, IL, Counsel for Appellant Alcoa, Inc. and affiliated corporations, formerly known as, Aluminum Company of America.

Deborah K. Snyder, Esquire (ARGUED), Richard Farber, Esquire, United States Department of Justice, Mary Beth Buchanan, Esquire, United States Attorney, Eileen J. O'Connor, Esquire, Assistant Attorney General, Tax Division, Washington, DC, Counsel for Appellee United States of America.

B. John Williams, Jr., Esquire, Skadden, Arps, Slate, Meagher & Flom, NW Washington, DC, Counsel for Amicus-Appellant Curiae Entergy Corporation.

Before: FISHER, NYGAARD and ROTH, Circuit Judges.

OPINION

ROTH, Circuit Judge:

The issue before us is whether a taxpayer's expenses for environmental clean-up of its industrial sites, mandated by changes in environmental law, qualify for the beneficial tax treatment afforded by section 1341 of the Internal Revenue Code, 26 U.S.C. § 1341. Section 1341 applies when a taxpayer must restore a substantial amount of money, which the taxpayer had received in a prior tax year under a claim of right. Section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases