AMERGEN ENERGY CO., LLC by and through EXELON GENERATION CO., LLC, tax matters partner, Plaintiff, v. THE UNITED STATES, Defendant., 115 Fed. Cl. 132

Summary

HOLDINGS: [1]-In a case under the Tax Equity and Fiscal Responsibility Act of 1982, codified at 26 U.S.C.S. §§ 6221-6234, the court denied plaintiff's motion to maintain certain specified filings under seal because evidence presented by plaintiff fell short of meeting its burden to demonstrate good cause pursuant to U.S. Ct. Fed. Cl. R. 26(c), and could not meet plaintiff's more stringent burden to demonstrate compelling reasons to overcome the strong presumption in favor of public access to these judicial records; rather than articulate specific prejudice or harm that will flow from disclosure of specific confidential or proprietary information, plaintiff instead grouped hundreds of pages of exhibits and testimony into general categories and offered broad, vague, and conclusory generalizations with respect to these materials, all for administrative efficiency.