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SUNOCO INC. v. C.I.R.

No. 09-2423.

663 F.3d 181 (2011)

SUNOCO INC. and Subsidiaries v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Opinion filed: October 7, 2011.

Attorney(s) appearing for the Case

John A. DiCicco, Esq. , Acting Assistant Attorney General, Andrea Tebbets, Esq. , Francesca U. Tamami, Esq. (Argued), Attorneys, Tax Division, Appellate Section, Department of Justice, Washington, D.C., Attorneys for Appellant.

Stephen D.D. Hamilton, Esq. (Argued), Alfred W. Putnam, Jr., Esq. , D. Alicia Hickock, Esq. , Drinker, Biddle & Reath LLP, Philadelphia, PA, Attorneys for Appellees.

Before: McKEE, Chief Judge, SMITH, Circuit Judge, and STEARNS, District Judge.

OPINION

McKEE, Chief Judge.

The Commissioner of the Internal Revenue Service ("IRS") appeals the United States Tax Court's ruling that the latter had subject matter jurisdiction over a claim by Sunoco, Inc., and its Subsidiaries (collectively referred to as "Sunoco"). The underlying dispute arises from Sunoco's overpayment of income tax for certain years. The IRS either refunded the overpayments to Sunoco or applied the overpayments as credits to other tax...

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