Legal Opinion

3M Company v. Commissioner of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided October 1, 2025No. 23-3772Published

1Opinion of the Court

United States Court of Appeals For the Eighth Circuit ___________________________ No. 23-3772 ___________________________ 3M Company, and Subsidiaries Appellant v. Commissioner of Internal Revenue Appellee ------------------------------ Silicon Valley Tax Directors Group; National Taxpayers Union Foundation; Chamber of Commerce of the United States of America; National Foreign Trade Council, Inc.; National Association of Manufacturers Amici on Behalf of Appellant(s) David A. Weisbach Amicus on Behalf of Appellee(s) ____________ United States Tax Court ____________ Submitted: October 22, 2024…

2Cases cited13 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Skidmore v. Swift & Co.Supreme Court of the United States · 1944
  3. National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
  4. Forest Grove School District v. T. A.Supreme Court of the United States · 2009
  5. Mohamad v. Palestinian AuthoritySupreme Court of the United States · 2012

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