Delek US Holdings, Inc. v. United States

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF TENNESSEE NASHVILLE DIVISION DELEK US HOLDINGS, INC., ) ) Plaintiff, ) ) Case No. 3:19-cv-00332 v. ) ) JUDGE CAMPBELL UNITED STATES OF AMERICA, ) MAGISTRATE JUDGE FRENSLEY ) Defendant. ) MEMORANDUM Plaintiff Delek US Holdings, LLC (“Delek”) claims it is entitled to an income tax refund of approximately $16 million based on a recalculation of its production costs. The Government has denied the refund request. This case concerns a single question: whether a credit against fuel excise taxes reduces excise tax liability and must be…