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Champions Retreat Golf Founders, LLC v. Commissioner of IRS
The Eleventh Circuit vacated and remanded the U.S. Tax Court's decision disallowing a charitable deduction for a conservation easement over property that included a private golf course and undeveloped land. The appellate court found that the Internal Revenue Code did not disqualify an easement simpl...
Nebraska Public Power District v. Federal Energy Regulatory Commission
The Eighth Circuit upheld FERC's decision to place a Colorado energy wholesaler into Zone 17 of a regional transmission organization authorized by the Commission to provide electric transmission services across a multistate region. A member of Zone 17 argued that FERC's decision was arbitrary and ca...
Joint Application of Westar Energy, Inc. and Kansas Gas and Electric Co.
The Kansas Supreme Court held unlawful a rate design approved by the Kansas Corporation Commission under which utilities charged residential customers generating their own electricity from a renewable source (DG customers) a higher price than they charged non-DG customers. The utilities argued that ...
LSP Transmission Holdings, LLC v. Sieben
The Eighth Circuit upheld the dismissal of a constitutional challenge to Minnesota's right of first refusal (ROFR) law. An electric transmission company argued the law, which granted incumbent transmission owners a ROFR to construct, own, and maintain transmission lines that connect to their existin...