Menu
Tax Notes logo
HOMETax Notes ResearchFederalCourt Documentscourt opinions and orders

Third Circuit Affirms U.K. Windfall Tax Is Creditable Foreign Tax

AUG. 26, 2014

PPL Corp. et al. v. Comm.

DATED AUG. 26, 2014
DOCUMENT ATTRIBUTES
  • Case Name
    PPL CORPORATION AND SUBSIDIARIES v. COMMISSIONER OF INTERNAL REVENUE, Appellant
  • Court
    United States Court of Appeals for the Third Circuit
  • Docket
    No. 11-1069
  • Judge
    Ambro, Thomas L.
  • Cross-Reference
    Affirming PPL Corp. v. Commissioner, 135 T.C. 304 (2010).

    Related to PPL Corp. v. Commissioner, 133 S. Ct. 1897 (U.S.

    2013).
  • Parallel Citation
    578 Fed. Appx. 110
    114 A.F.T.R.2d (RIA) 5780
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2014-21093
  • Tax Analysts Electronic Citation
    2014 TNT 167-9

PPL Corp. et al. v. Comm.

 

UNITED STATES COURT OF APPEALS

 

FOR THE THIRD CIRCUIT

 

 

AMENDED

 

 

Appeal from Decision of the

 

United States Tax Court

 

Tax Court Docket No. 07-25393

 

Tax Court Judge: Honorable James S. Halpern

 

 

Present:

 

AMBRO, CHAGARES and GARTH, Circuit Judges

 

 

JUDGMENT ORDER

 

 

By Opinion and Judgment entered December 22, 2011, this Court held that the United Kingdom windfall tax is not creditable foreign tax under Internal Revenue Code § 901 and reversed the decision of the Tax Court.

By order dated October 29, 2012, the Supreme Court of the United States granted PPL Corporation's petition for writ of certiorari. On May 20, 2013, the Supreme Court issued its opinion reversing the judgment of this Court.

Accordingly, it is hereby ORDERED that the judgment of the Tax Court is hereby affirmed. Costs taxed in favor of Appellees

DATED: August 26, 2014

By the Court,

 

 

Thomas L. Ambro

 

Circuit Judge

 

DWB/cc:

 

Mark B, Bierbower, Esq.

 

Timothy L. Jacobs, Esq.

 

Richard E. May, Esq.

 

Thomas J. Clark, Esq.

 

Gilbert S. Rothenberg, Esq.

 

Francesca U. Tamami, Esq.

 

Alan I. Horowitz, Esq.

 

John A. Nolet, Esq.

 

Francesca Ugolini, Esq.
DOCUMENT ATTRIBUTES
  • Case Name
    PPL CORPORATION AND SUBSIDIARIES v. COMMISSIONER OF INTERNAL REVENUE, Appellant
  • Court
    United States Court of Appeals for the Third Circuit
  • Docket
    No. 11-1069
  • Judge
    Ambro, Thomas L.
  • Cross-Reference
    Affirming PPL Corp. v. Commissioner, 135 T.C. 304 (2010).

    Related to PPL Corp. v. Commissioner, 133 S. Ct. 1897 (U.S.

    2013).
  • Parallel Citation
    578 Fed. Appx. 110
    114 A.F.T.R.2d (RIA) 5780
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2014-21093
  • Tax Analysts Electronic Citation
    2014 TNT 167-9
Copy RID