ALTA WIND I OWNER LESSOR C v. U.S.

Nos. 2017-1410, 2017-1411, 2017-1412, 2017-1415, 2017-1417, 2017-1422, 2017-1423, 2017-1424.

897 F.3d 1365 (2018)

ALTA WIND I OWNER LESSOR C, Alta Wind I Owner Lessor D, Alta Wind II Owner Lessor A, Alta Wind II Owner Lessor B, Alta Wind II Owner Lessor C, Alta Wind II Owner Lessor D, Alta Wind II Owner Lessor E, Alta Wind III Owner Lessor A, Alta Wind III Owner Lessor B, Alta Wind III Owner Lessor C, Alta Wind III Owner Lessor D, Alta Wind IV Owner Lessor A, Alta Wind IV Owner Lessor B, Alta Wind IV Owner Lessor C, Alta Wind IV Owner Lessor D, Mustang Hills, LLC, Alta Wind V Owner Lessor A, Alta Wind V Owner Lessor B, Alta Wind V Owner Lessor C, Alta Wind V Owner Lessor D, Plaintiffs-Appellees, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

Decided: July 27, 2018.


Attorney(s) appearing for the Case

STEVEN ROSENBAUM , Covington & Burling LLP, Washington, DC, argued for plaintiffs-appellees. Also represented by DENNIS AUERBACH , MARGARET BRENNAN , THOMAS BRUGATO.

ANDREW M. WEINER , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellant. Also represented by DAVID A. HUBBERT , JONATHAN S. COHEN , GILBERT STEVEN ROTHENBERG , FRANCESCA UGOLINI.

Before Newman, Dyk, and Chen, Circuit Judges.


In order to encourage the construction of alternative energy production facilities, Congress enacted section 1603 of the American Recovery and Reinvestment Act (ARRA) of 2009, Pub. L. No. 111-5, 123 Stat. 115, 364-66 (set forth at I.R.C. § 48 note), which provides a cash grant...

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