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VITOL, INC. v. UNITED STATES

No. 20-20237.

30 F.4th 248 (2022)

VITOL, INCORPORATED, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Filed March 23, 2022.

Attorney(s) appearing for the Case

Amish M. Shah, Esq. , Daniel G. Strickland , Attorney, Eversheds Sutherland (US), L.L.P., Washington, DC, Sarah Paul , Eversheds Sutherland (US), L.L.P., New York, NY, for Plaintiff-Appellant.

Judith Ann Hagley, Esq. , Arthur Thomas Catterall , Francesca Ugolini , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Adam P. Feinberg, Esq. , Miller & Chevalier Chartered, Washington, DC, for Amicus Curiae Valero Marketing & Supply Company.

Before King, Elrod, and Willett, Circuit Judges.

This interlocutory appeal poses a statutory-interpretation question of first impression: Is butane a "liquefied petroleum gas" (LPG) under 26 U.S.C. § 6426(d)(2)? Vitol claims that butane is an LPG and therefore an "alternative fuel" that can be mixed with a "taxable fuel" to qualify for the tax credit under ...

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