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CALIFORNIA RIDGE WIND ENERGY LLC v. U.S.

2019-1463, 2019-1465.

959 F.3d 1345 (2020)

CALIFORNIA RIDGE WIND ENERGY LLC, Invenergy Wind LLC, Bishop Hill Energy LLC, Plaintiffs-Appellants v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: May 21, 2020.

Attorney(s) appearing for the Case

John C. Hayes, Jr. , Nixon Peabody LLP, Washington, DC, argued for plaintiffs-appellants. Also represented by Brian P. Donnelly .

Clint Carpenter , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Bruce R. Ellisen , Richard E. Zuckerman .

Before Prost, Chief Judge, Mayer and Taranto, Circuit Judges.

California Ridge Wind Energy LLC and Bishop Hill Energy LLC each own a windfarm that was put into service in 2012. Thereafter, each company applied for a cash grant from the federal government, based on specified energy-project costs, under section 1603 of the American Recovery and Reinvestment Tax Act of 2009, Pub. L. No...

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