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CONSOLIDATED EDISON CO. OF NEW YORK, INC. v. U.S.

No. 2012-5040.

703 F.3d 1367 (2013)

CONSOLIDATED EDISON COMPANY OF NEW YORK, INC. & SUBSIDIARIES, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

January 9, 2013.

Attorney(s) appearing for the Case

David Farrington Abbott , Mayer Brown LLP, of New York, New York, argued for plaintiff-appellee. With him on the brief were Stephen M. Shapiro , Joel V. Williamson , Timothy S. Bishop , Thomas C. Durham , and Michael R. Emerson , of Chicago, Illinois, and Brian W. Kittle , of New York, New York.

Judith A. Hagley , Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With her on the brief were Kathryn Keneally , Assistant Attorney General, Tamara W. Ashford , Deputy Assistant Attorney General, and Gilbert S. Rothenberg and Richard Farber , Attorneys.

Before LOURIE, DYK, and MOORE, Circuit Judges.

DYK, Circuit Judge.

In its tax return for the year 1997, Consolidated Edison Company of New York, Inc. and its subsidiaries ("ConEd") claimed multiple deductions pertaining to a lease-in/lease-out ("LILO") tax shelter transaction. The Internal Revenue Service ("IRS") disallowed these claimed deductions and assessed ConEd a deficiency in the amount of $328,066. ConEd paid the deficiency and filed a refund claim with the IRS; when this claim was denied, ConEd filed...

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