Legal Opinion
Sunoco, Inc. v. United States
United States Court of Federal Claims
Decided November 22, 2016No. 15-587TPublishedCited by 7 opinions
1Opinion of the Court
Tax Incentives for Alcohol Fuel Blends; Alcohol Fuel Mixture Credit; 26 U.S.C. §§ 6426, 6427; 26 U.S.C. § 87; Excise Tax; Cost of Goods Sold; Highway Trust Fund.
OPINION AND ORDER
WHEELER, Judge.
Plaintiff Sunoco, Inc. brought this action against the Government to recover federal income tax refunds totaling over $300 million. Pending before the Court are (1) the Government’s motion for judgment on the pleadings pursuant to Rule 12(c) of the Court of Federal Claims (“RCFC”), and (2) Sunoco’s cross-motion for partial summary judgment pursuant to RCFC 66.
This is a case of first impression, and…
2Cases cited17 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
- Edward T. Splane and Paralyzed Veterans of America v. Togo D. West, Jr., Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2000
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3Cited by7 opinions
- Sunoco, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Delek US Holdings, Inc. v. United StatesDistrict Court, M.D. Tennessee · 2021
- Exxon Mobil v. United StatesCourt of Appeals for the Fifth Circuit · 2022
- Factor2 Multimedia Systems, LLC v. United StatesUnited States Court of Federal Claims · 2026
- Ginsburg v. United StatesUnited States Court of Federal Claims · 2018
2 more not listed; retrieve them via the Exa API.