CRA supported GenOn in a property tax valuation case for the Morgantown coal plant in Maryland. The project involved preparation of gross margin forecasts for a given tax year and validation of CRA’s GE MAPS model through backcast exercises. The analysis was presented in a CRA expert report submitted to Maryland tax court and live testimony.
Who bore the tariff burden? Economics of IEEPA refund disputes
The refund question sits at the intersection of customs procedure, administrative law, but also economics, and resolution will likely vary significantly across...