Legal Opinion
Vitol v. United States
Court of Appeals for the Fifth Circuit
Decided March 23, 2022No. 20-20237PublishedCited by 6 opinions
1Opinion of the Court
United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED March 23, 2022 No. 20-20237 Lyle W. Cayce Clerk Vitol, Incorporated, Plaintiff—Appellant, versus United States of America, Defendant—Appellee. Appeal from the United States District Court for the Southern District of Texas USDC No. 4:18-CV-2275 Before King, Elrod, and Willett, Circuit Judges. Don R. Willett, Circuit Judge: This interlocutory appeal poses a statutory-interpretation question of first impression: Is butane a “liquefied petroleum gas” (LPG) under 26 U.S.C. § 6426(d)(2)? Vitol…
2Cases cited14 opinions
- Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A.Supreme Court of the United States · 1994
- Sullivan v. FinkelsteinSupreme Court of the United States · 1990
- Taniguchi v. Kan Pacific Saipan, Ltd.Supreme Court of the United States · 2012
- Graham County Soil & Water Conservation District v. United States Ex Rel. WilsonSupreme Court of the United States · 2010
- Federal Communications Commission v. AT&T Inc.Supreme Court of the United States · 2011
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3Cited by6 opinions
- Hammoud v. Ma'atCourt of Appeals for the Fifth Circuit · 2022
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- Nova v. Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2022
- Philadelphia Energy Solutions Refining v. United StatesCourt of Appeals for the Federal Circuit · 2024
- Marathon Petroleum Company LP, et al. v. United States of AmericaDistrict Court, N.D. Ohio · 2026
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