ETC SUNOCO HOLDINGS, L.L.C. v. UNITED STATES

No. 21-10937.

36 F.4th 646 (2022)

ETC SUNOCO HOLDINGS, L.L.C., formerly known as Sunoco, Inc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Filed June 8, 2022.


Attorney(s) appearing for the Case

George Millington Clarke, III, Esq. , Eric Biscopink , Baker & McKenzie, L.L.P., Vivek Patel , Washington, DC, for Plaintiff-Appellant.

Clint Aaron Carpenter , Bruce Raleigh Ellisen , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Jonathan Lee Blacker , U.S. Department of Justice, Tax Division, Dallas, TX, for Defendant-Appellee.

Before Clement, Graves, and Costa, Circuit Judges.


Sunoco sued the Internal Revenue Service in Texas federal court, seeking a partial refund of its income tax payments for 2010 and 2011. Sunoco's claims rested on a theory of reduced tax liability that the company had argued unsuccessfully for prior tax years in the Court of Federal Claims. Because the issue was fully...

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