Collateral Estoppel Applies in Sunoco’s Fuel Credit Refund Suit
ETC Sunoco Holdings LLC v. United States
- Case NameETC Sunoco Holdings LLC v. United States
- CourtUnited States District Court for the Northern District of Texas
- DocketNo. 3:20-cv-02981
- JudgeCummings, Sam R.
- Cross-Reference
Affirmed by ETC Sunoco Holdings LLC v. United States, No. 21-10937 (5th Cir. 2022).
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-28946
- Tax Analysts Electronic Citation2021 TNTF 140-262021 TPR 30-21
ETC Sunoco Holdings LLC v. United States
ETC SUNOCO HOLDINGS LLC (f/k/a Sunoco, Inc.),
Plaintiff,
v.
UNITED STATES OF AMERICA,
Defendant.
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF TEXAS
DALLAS DIVISION
ORDER
On this day, the Court considered the United States' Motion for Summary Judgment on the Application of Collateral Estoppel, Plaintiff's Response, and the United States' Reply thereto. Having considered the foregoing, the Court finds that Plaintiff is bound by the ruling in Sunoco I in that the Mixture Credit reduced the amount of the I.R.C. § 4081 excise tax that Plaintiff had to pay and that only this amount of tax (the net excise tax amount) is included in its cost of goods sold for purposes of computing its income tax liability. Here, the elements of collateral estoppel are met: (i) the Court of Federal Claims and the Federal Circuit decided the taxability of the Mixture Credit in Sunoco I; (ii) Plaintiff had a full and fair opportunity to litigate this issue and did so; and (iii) determining these issues was necessary to the Court's judgment in Sunoco I. Accordingly, the Court ORDERS that the United States' Motion for Summary Judgment be GRANTED and Plaintiff's claims be DISMISSED.
SO ORDERED
Dated July 20, 2021.
SAM R. CUMMINGS
SENIOR UNITED STATES DISTRICT JUDGE
- Case NameETC Sunoco Holdings LLC v. United States
- CourtUnited States District Court for the Northern District of Texas
- DocketNo. 3:20-cv-02981
- JudgeCummings, Sam R.
- Cross-Reference
Affirmed by ETC Sunoco Holdings LLC v. United States, No. 21-10937 (5th Cir. 2022).
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-28946
- Tax Analysts Electronic Citation2021 TNTF 140-262021 TPR 30-21