Cross Refined Coal, LLC v. Commissioner of Internal Revenue

U.S. Court of Appeals for the District of Columbia Circuit

Tab Group

Merits Stage

U.S. Chamber files coalition amicus brief urging D.C. Circuit to reject IRS’s view that a partnership lacks economic substance unless partners expect to make a profit without tax credits

January 13, 2021

Click here to view the amicus brief filed jointly by the U.S. Chamber and National Mining Association. Michael B. Kimberly, Paul W. Hughes, and Matthew A. Waring of McDermott Will & Emery LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.

Case Documents

Tax Court Opinion -- Cross Refined Coal, LLC v. Commissioner of Internal Revenue (United States Tax Court).pdf

U.S. Chamber, et. al Amicus Brief -- Cross Refined Coal, LLC v. Commissioner of Internal Revenue (D.C. Circuit).pdf