PHILADELPHIA ENERGY SOLUTIONS REF. & MKTG. v. UNITED STATES

2022-1834.

89 F.4th 1364 (2024)

PHILADELPHIA ENERGY SOLUTIONS REFINING AND MARKETING, LLC, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: January 3, 2024.


Attorney(s) appearing for the Case

Shay Dvoretzky , Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC, argued for plaintiff-appellant. Also represented by Kyser Blakely , Armando Gomez , Parker Andrew Rider-Longmaid , Jaclyn Marie Roeing .

Judith Ann Hagley , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Arthur Thomas Catterall , David A. Hubbert , Francesca Ugolini .

Before Lourie, Reyna, and Chen, Circuit Judges.


Philadelphia Energy Solutions Refining and Marketing, LLC ("Philadelphia Energy") appeals from the decision of the United States Court of Federal Claims ("the Claims Court") granting summary judgment that Philadelphia Energy is not entitled to tax refunds for excise taxes it paid on fuel mixtures of butane and gasoline.

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