Tax

The Federal Circuit affirmed a lower court decision denying three Canadian solar manufacturers' and a U.S. importer's motion for preliminary injunction to bar the enforcement of…

The Eleventh Circuit held that a developer is entitled to a charitable deduction on its 2006 tax return for granting a conservation easement on an 82-acre parcel of property that contained a bald…

The Second Circuit held that it lacks jurisdiction to review an electric company's suit challenging the constitutionality of Vermont's Electrical Energy Generating Tax. The company owns…

The Fourth Circuit held that the Tax Injunction Act does not bar the owner of a power plant from challenging an excise tax on carbon dioxide emissions. A lower court ruled that it lacked…

The D.C. Circuit denied an environmental group's motion to preliminarily enjoin federal tax credits granted to an energy company for using "clean coal" technology at a new power…

The Third Circuit affirmed a lower court’s grant of the government’s motion for summary judgment denying appellant’s claim that its environmental cleanup costs…

The court upheld a tax court's decision that taxpayers' conservation easements were qualified contributions under I.R.C. §170(h)(1). The Internal Revenue Service argued that the…

The court rejects a real estate investor's claim for a charitable tax deduction stemming from a conservation easement he created on land sold to a developer. The investor claims that the…

The court reverses a district court decision holding that a Washington county tax imposed against a Native American tribe after it transferred forest land to the United States to hold in trust for…

The court holds that an electric utility company that was a 70% owner of a nuclear power plant in Iowa can deduct 15 years' worth of Energy Policy Act (EPACT) assessments in the tax year that…