excise-tax
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-178 | Fitzgerald Truck Parts and Sales, LLC v. United States | Sixth Circuit | 2025-08-14 | Denied | Response RequestedResponse WaivedRelisted (2) | excise-tax highway-tractor safe-harbor statutory-interpretation tax-exemption taxable-article | Did the Sixth Circuit misinterpret the term 'taxable article' in applying the highway tractor excise tax safe harbor provision when considering sales … |
| 23-171 | Chris Quinn, et al. v. Washington, et al. | Washington | 2023-08-23 | Denied | Amici (2)Response RequestedResponse WaivedRelisted (4) | commerce-clause constitutional-limits dormant-commerce-clause due-process excise-tax extraterritorial-taxation federalism interstate-commerce property-rights state-taxation | Whether the Constitution permits a state to tax out-of-state transactions involving only out-of-state property |
| 20-620 | Anthony Dwayne Williams, et al. v. Commissioner of Internal Revenue | Fifth Circuit | 2020-11-09 | Denied | Response Waived | constitutional-protections constitutional-rights due-process excise-tax federal-income-tax internal-revenue-code nontaxpayer nontaxpayer-status statutory-notice tax-assessment tax-liability taxpayer | Should the United States Federal Income Tax be viewed differently when determining the assessment for the liability or penalty for a taxpayer versus a… |
| 18-1474 | Sunoco, Inc. v. United States | Federal Circuit | 2019-05-24 | Denied | Amici (1) | congressional-intent excise-tax federal-circuit renewable-fuels statutory-interpretation tax-credits tax-incentives tax-liability tax-system | Whether the Federal Circuit properly held that tax credits operate as a reduction of tax liability rather than as a payment of taxes owed |