United States Sixth Circuit

Environmental cleanup costs are capitalized expenses where a taxpayer, rather than experiencing contamination or impairment of its property in the ordinary course of the taxpayer's business, purchases property in an already contaminated or impaired state.

Appellate Information

• Argued 08/02/2001
• Decided 10/03/2001
• Published 10/03/2001

Judges

• Before: CLAY and GILMAN, Circuit Judges;  WISEMAN, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Stephen M. Nechemias (argued and briefed), J. Donald Mottley (briefed), Taft, Stettinius & Hollister, Cincinnati, OH, for Plaintiffs-Appellants.


• For Appellees:
  
• Richard Farber (briefed), Thomas J. Sawyer (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Defendant-Appellee.