ETC Sunoco Holdings v. United States

Case: 21-10937 Document: 00516349198 Page: 1 Date Filed: 06/08/2022 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED June 8, 2022 No. 21-10937 Lyle W. Cayce Clerk ETC Sunoco Holdings, L.L.C., formerly known as Sunoco, Inc., Plaintiff—Appellant, versus United States of America, Defendant—Appellee. Appeal from the United States District Court for the Northern District of Texas USDC No. 3:20-cv-2981 Before Clement, Graves, and Costa, Circuit Judges. Gregg Costa, Circuit Judge: Sunoco sued the Internal Revenue Service in Texas federal court,…