Green Tax, Volume 2

Welcome to Green Tax, Vol. 2. Each quarter we will provide a recap of some of the important energy tax issues of the last quarter, including court rulings, IRS rulings and guidance, legislative activity, and more.

Opinions and Rulings

  • Collateral Estoppel Closes Door on Fuel Credit Case
    • On June 8, the Fifth Circuit issued its opinion in ETC Sunoco Holdings LLC v. United States, No. 21-10937 (5th Cir. 2022). The court affirmed the district court’s ruling, which held that the doctrine of collateral estoppel barred the taxpayer from litigating its fuel mixture tax credit claim because the Court of Federal Claims decided the same issues in a prior decision involving the same parties but different tax years.

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