No. 2011-5087.

681 F.3d 1313 (2012)

DOMINION RESOURCES, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

May 31, 2012.

Attorney(s) appearing for the Case

Eric R. Fox , Ivins, Phillips & Barker, Chartered, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Leslie J. Schneider and Patrick J. Smith.

Karen G. Gregory , Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Tamara W. Ashford , Deputy Assistant Attorney General, and Jonathan S. Cohen , Attorney.

Paul L. Gale , Troutman Sanders LLP, of Washington, DC, for amicus curiae.

Opinion for the court filed by Chief Judge RADER. Opinion concurring in part and concurring in the result filed by Circuit Judge CLEVENGER.

RADER, Chief Judge.

The United States Court of Federal Claims granted the United States' motion for summary judgment against Dominion Resources, Inc. See Dominion Res., Inc. v. United States, 97 Fed.Cl. 239 (2011). This case presents an issue of first impression for any appellate court. The CFC held that Treasury Regulation § 1.263A-11(e)(1)(ii)(B) is a permissible construction of the statute I.R.C. § 263A. Because the associated property rule in...

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