SUNOCO, INC. v. U.S.

2017-1402.

908 F.3d 710 (2018)

SUNOCO, INC., Plaintiff-Appellant v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: November 1, 2018.


Attorney(s) appearing for the Case

GREGORY G. GARRE , Latham & Watkins LLP, Washington, DC, argued for plaintiff-appellant. Also represented by ELANA NIGHTINGALE DAWSON , BENJAMIN SNYDER ; GEORGE MILLINGTON CLARKE, III , ERIC M. BISCOPINK , VIVEK ASHWIN PATEL , KATHRYN E. RIMPFEL , Baker & McKenzie LLP, Washington, DC; DANIEL ALLEN ROSEN , New York, NY.

JUDITH ANN HAGLEY , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by GILBERT STEVEN ROTHENBERG , RICHARD FARBER , DAVID A. HUBBERT .

Before Reyna, Taranto, and Hughes, Circuit Judges.


This case concerns whether, under 26 U.S.C. § 6426, a taxpayer that is entitled to an alcohol fuel mixture credit may treat the credit as a tax-free direct payment regardless of excise-tax liability, or whether a taxpayer must first use the mixture credit to reduce any excise-tax liability before receiving payment for...

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