Court Opinion

ID: 9478834
Source: CourtListenerOpinion
Date Created: 2023-08-05 07:00:08.873062+00
Date Added: 2024-06-11T17:46:39.174454
License: Public Domain

SILBERMAN, Circuit Judge,
concurring:
I am not sure that the phrase “generated ... and sold” in 42 U.S.C. § 10222(a)(2) has a plain meaning which necessarily excludes electricity lost in the transmission and distribution (selling) process. Cf. Drummond Coal Co. v. Hodel, 796 F.2d 503, 507 (D.C.Cir.1986) (concluding that meaning of phrase “coal produced” in 30 U.S.C. § 1232(a) is not so plain as to prevent Secretary of Interior from assessing tax on the gross weight of coal extracted out of the ground, inclusive of impurities that may be removed by coal companies prior to sale). And ease of administration, it seems to me, would be one of the considerations the Secretary of Energy could take into account in implementing Congress’ mandate. See id. Nevertheless, I concur in the court’s opinion because I share my colleagues’ view that our prior opinion in WEPCO v. Dep’t of Energy, 778 F.2d 1, 3-4 (D.C.Cir.1985), strongly suggested, if it did not compel, the conclusion that the phrase “generated ... and sold” prevents the Secretary from assessing fees on any nuclear-generated electricity not actually delivered to a customer.