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See Chris Burritt, Carol Wolf and Matthew Boyle, Why Wal-Mart Wants to Take the Driver’s Seat, Bloomberg Businessweek, May 27, 2010 <http://www.businessweek.com/magazine/content/10_ 23/b4181017589330.htm>.

See Charles Goulding, Jacob Goldman and Malcolm Thomas, The Energy Tax Aspects of Warehouses and Distribution Centers, Corp. Bus. Tax’n Monthly, October 2009, at 15.

See Charles Goulding, Jacob Goldman and Raymond Kumar, Large EPAct Energy Tax Deduction Opportunities for Commercial Heaters, Corp. Bus. Tax’n Monthly, January 2010, at 11.