1. Home
  2. Browse Decisions
  3. F.4th
  4. 45 F.4th
  5. 45 F.4th 150 (2022)
 

CROSS REFINED COAL v. COMM'R OF INTERNAL REVENUE

No. 20-1015.

45 F.4th 150 (2022)

CROSS REFINED COAL, LLC, et al., Appellees v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided August 5, 2022.

Attorney(s) appearing for the Case

Norah E. Bringer , Attorney, U.S. Department of Justice, argued the cause for appellant. With her on the briefs was Arthur T. Catterall , Attorney.

Timothy S. Bishop argued the cause for appellees. With him on the brief were Brian W. Kittle , Geoffrey M. Collins , Joel V. Williamson , David W. Foster , Robert S. Walton , and Lawrence M. Hill . Colleen Campbell entered an appearance.

Michael B. Kimberly , Paul W. Hughes , and Daryl Joseffer were on the brief for amici curiae the Chamber of Commerce of the United States of America and the National Mining Association in support of appellees. Steven P. Lehotsky entered an appearance.

Before: Millett, Katsas, and Rao, Circuit Judges.

Congress enacted a tax credit to incentivize the production of refined coal, which releases fewer emissions than unrefined coal. AJG Coal, Inc. responded by forming Cross Refined Coal, LLC and recruiting two other investors in that enterprise. Limited-liability companies are taxed like partnerships, so the company's tax liabilities...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases