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EXXON MOBIL CORP. v. UNITED STATES

No. 21-10373.

43 F.4th 424 (2022)

EXXON MOBIL CORPORATION, Plaintiff-Appellant/Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee/Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

FILED August 3, 2022.

Attorney(s) appearing for the Case

Kannon K. Shanmugam , Matteo Godi , Brian M. Lipshutz , Paul, Weiss, Rifkind, Wharton & Garrison, L.L.P., Washington, DC, Emily A. Parker, Esq. , Holland & Knight, L.L.P., Dallas, TX, Adam Savitt , Paul, Weiss, Rifkind, Wharton & Garrison, L.L.P., New York, NY, for Plaintiff-Appellant/Cross-Appellee.

Clint Aaron Carpenter , Bruce Raleigh Ellisen , Judith Ann Hagley, Esq. , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Jonathan Lee Blacker , U.S. Department of Justice, Tax Division, Dallas, TX, Cory Arthur Johnson , U.S. Department of Justice, Tax Division, Washington, DC, for Defendant-Appellee/Cross-Appellant.

David Blair , Carina Federico , Crowell & Moring, L.L.P., Washington, DC, for Amicus Curiae.

Before Clement, Graves, and Costa, Circuit Judges.

In this tax doubleheader, Exxon seeks $1.5 billion from the IRS. The source of this whopping sum is two retroactive changes Exxon made to its returns. The first change involves a tax issue almost as old as the oil industry itself: whether a transaction is a mineral lease or mineral sale. See, e.g., Goldfield Consol...

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