Chamberlain Hrdlicka's Appellate Blog covers a cross-section of issues of interest to businesses and individuals involved in litigation, trial and appellate lawyers, as well as judges.
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- Posts by Lawrence W. Sherlock
Special CounselLarry Sherlock is a tax attorney in the Tax Controversy Section of Chamberlain Hrdlicka in Houston.
In more than 30 years of practice, Larry has achieved success both at the Tax Division of the Justice Department and at Chamberlain ...
In a federal tax refund case with significant implications for the oil and gas industry, the United States Court of Appeals for the Fifth Circuit affirmed the district court’s determination that 26 U.S.C. § 4611(b) is an unconstitutional tax on exports, entitling the taxpayer to a refund of more than $4 million in taxes as well as statutory interest.
Trafigura Trading, LLC, a market leader in the global commodities industry, retained Chamberlain Hrdlicka to challenge the constitutionality of § 4611(b), which imposes a “tax on . . . domestic crude oil . . . exported from the ...