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ENERGY EAST CORP. v. U.S.

No. 2010-5132.

645 F.3d 1358 (2011)

ENERGY EAST CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 20, 2011.

Attorney(s) appearing for the Case

Lawrence T. Kass , Milbank, Tweed, Hadley & McCloy, LLP, of New York, New York, argued for the plaintiff-appellant. With him on the brief were Joseph M. Persinger and Blake Reese ;, and Gilbert M. Polt , of Washington, DC.

Ellen Page Delsole , Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were John A. Dicicco , Acting Assistant Attorney General, and Jonathan S. Cohen , Attorney. Of counsel, was Francesca U. Tamami. ,

Before LOURIE, GAJARSA, and O'MALLEY, Circuit Judges.

GAJARSA, Circuit Judge.

The issue before the court is whether a parent and its subsidiaries, who incurred overpayments and underpayments prior to consolidation, qualify as the "same taxpayer" under Internal Revenue Code ("I.R.C.") § 6621(d). Energy East Corporation ("Energy East") filed a refund claim, seeking to offset the amount it underpaid in 1999 with amounts two of its subsidiaries overpaid from 1995-97, even though consolidation did not occur until 2000...

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