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

Nos. 13-402T, 13-917T, 13-972T, 13-935T, 14-174T, 14-93T, 14-175T, 14-047T

ALTA WIND I OWNER-LESSOR C, and ALTA WIND I OWNER-LESSOR D, et al., Plaintiffs, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

July 16, 2014.


Attorney(s) appearing for the Case

ALTA WIND I OWNER LESSOR C, Plaintiff, represented by Steven J. Rosenbaum , Covington & Burling LLP.

ALTA WIND I OWNER LESSOR D, Plaintiff, represented by Steven J. Rosenbaum , Covington & Burling LLP.

USA, Defendant, represented by Michael J. Ronickher , U.S. Department of Justice.

Steven J. Rosenbaum , with whom were Dennis B. Auerbach , and Thomas R. Brugato , Covington & Burling LLP, Washington, D.C. for Plaintiff.

Michael J. Ronickher , with whom were Tamara W. Ashford , Acting Assistant Attorney General, David I. Pincus , Chief, and G. Robson Stewart , Assistant Chief, Tax Division, Court of Federal Claims Section, U.S. Department of Justice, Washington, D.C. for Defendant.


OPINION AND ORDER

THOMAS C. WHEELER, Judge.

Background

These cases involve the determination of the cash grants due Plaintiffs for investing in wind power facilities in California. Under Section 1603 of the American Recovery and Reinvestment Act of 2009 ("Recovery Act"), Pub. L. No. 111-5, 123 Stat. 115, Plaintiffs are entitled to a 30 percent credit of the dollar amounts invested in grant-eligible assets. The dispute centers on establishing a...

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