OPINION
CARMAN, Chief Judge:
Before the Court is plaintiff's Motion for Leave to Amend its Complaint to include a Count VII challenging the Department of Commerce's ("Commerce" or "Department") use of the 15-year useful life found in the Internal Revenue Service (IRS) tax tables to allocate the benefit of nonrecurring subsidies, rather than the actual average useful life of Saarstahl's physical assets. Saarstahl requests the Court remand the issue to the...
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