Alta Wind After Final Judgment: What the Concluded Litigation Means for ITC Eligible Basis

Wind turbines illustrating the Alta Wind judgment and its implications for ITC eligible basis valuation.

A Walker Blue white paper By Josh Howes, CEO, Walker Blue LLC 1. Executive Summary The U.S. Court of Appeals for the Federal Circuit dismissed the government’s appeal in Alta Wind I Owner Lessor C, et al. v. United States on October 7, 2026, ending a dispute that began in 2013.1 The dismissal leaves intact … Read more

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