ENTERGY CORP. & AFFILIATED SUBSIDIARIES v. C.I.R.

No. 10-60988.

683 F.3d 233 (2012)

ENTERGY CORPORATION AND AFFILIATED SUBSIDIARIES, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

June 5, 2012.


Attorney(s) appearing for the Case

Stephen David Gardner (argued), Benjamin P. Oklan, Cooley, L.L.P., New York City, Daniel C. Brauweiler , Sp. Trial Counsel, The Woodlands, TX, for Petitioner-Appellee.

Francesca Ugolini Tamami (argued), Thomas J. Clark , Supervisory Atty., John DiCicco , Tax Div., App. Sec., Gilbert Steven Rothenberg , Deputy Asst. Atty. Gen., U.S. Dept of Justice, Clarissa C. Potter , IRS, Washington, DC, for Respondent-Appellant.

Before JONES, Chief Judge, and DAVIS and DeMOSS, Circuit Judges.


EDITH H. JONES, Chief Judge:

Appellant Commissioner of Internal Revenue ("Commissioner") seeks review of a United States Tax Court decision favoring Appellee Entergy Corp. ("Entergy") for the taxable years 1997 and 1998. By reference to a companion case, PPL Corp. v. Comm'r, 135 T.C. 304, 2010 WL 3565195 (2010), rev'd, 665 F.3d 60 (3d Cir.2011), the Tax Court concluded Entergy was entitled...

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