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COMM'R OF INTERNAL REVENUE v. BROKERTEC HOLDINGS

No. 19-2603.

967 F.3d 317 (2020)

COMMISSIONER OF INTERNAL REVENUE, Appellant v. BROKERTEC HOLDINGS, INC. f.k.a. ICAP US Investment Partnership.

United States Court of Appeals, Third Circuit.

Opinion filed: July 28, 2020.

Attorney(s) appearing for the Case

Michael J. Desmond   Holly Porter , Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, DC 20224, Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Travis A. Greaves , Deputy Assistant Attorney General, Judith A. Hagley (Argued), Gilbert S. Rothenberg , Francesca Ugolini , United States Department of Justice, Tax Division, 950 Pennsylvania Avenue, N.W., P.O. Box 502, Washington, DC 20044, Counsel for Appellant.

Theresa M. Abeny , David B. Blair (Argued), Robert L. Willmore , Crowell & Moring, 101 Pennsylvania Avenue, N.W., Washington, DC 20004, Counsel for Appellee.

Before: AMBRO, SHWARTZ, and BIBAS, Circuit Judges.

OPINION OF THE COURT

States often provide economic incentives, such as tax breaks or grants, to businesses willing to relocate, with the understanding that these businesses will create new jobs and otherwise improve the state's economy. This tax case involves one such incentive program, under which the State of New...

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