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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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 ...