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AMPERSAND CHOWCHILLA BIOMASS, LLC v. UNITED STATES

2021-1385.

26 F.4th 1306 (2022)

AMPERSAND CHOWCHILLA BIOMASS, LLC, Merced Power, LLC, Plaintiffs-Appellants v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: February 24, 2022.

Attorney(s) appearing for the Case

Stephen G. Leatham , Heurlin, Potter, Jahn, Leatham, Holtmann & Stoker, P.S., Vancouver, WA, argued for plaintiffs-appellants.

Clint A. Carpenter , Appellate Section, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Bruce R. Ellisen , David A. Hubbert.

Before Newman, Hughes, and Stoll, Circuit Judges.

This is a tax case. Ampersand Chowchilla Biomass, LLC and Merced Power, LLC appeal a decision of the Court of Federal Claims denying their request for additional payments of Section 1603 grants under the American Recovery and Reinvestment Act of 2009. Because we agree with the Court of Federal Claims that the relevant power...

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