Legal Opinion
Green Gas Del. Statutory Trust v. Comm'r of Internal Revenue Serv.
Court of Appeals for the D.C. Circuit
Decided August 14, 2018No. 17-1025; C/w 17-1026, 17-1027PublishedCited by 5 opinions
1Opinion of the Court
Opinion for the Court filed by Chief Judge Garland.
Garland, Chief Judge:
Rumpelstiltskin could spin straw into gold. Rumpelstiltskin, Inc. thought it could do the same for garbage, spinning it into tax credits. The Commissioner of the Internal Revenue Service disagreed. So did the Tax Court. So do we.
I
Every year, Americans generate 250 million tons of garbage. EPA, MUNICIPAL WASTE FACT SHEET (2012), perma.cc/DQD3-YK9C. Slightly over half of that garbage is deposited in landfills, where it is left to decompose. Id. at 2. The decomposition of organic matter in those landfills produces a gas --…
2Cases cited13 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- National Ass'n of Manufacturers v. TaylorCourt of Appeals for the D.C. Circuit · 2009
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2019
- United Airlines, Inc. v. TSACourt of Appeals for the D.C. Circuit · 2021
- Endeavor Partners Fund, LLC v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2019
- Liljeberg v. Comm'r of Internal RevenueCourt of Appeals for the D.C. Circuit · 2018
- Martha Smith v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2020