Cross Refined Coal, LLC, et al v. Cmsnr. IRS

  1. August 05, 2022

    Refined Coal Co. Qualifies As Legit Partnership, DC Circ. Says

    Members of a refined coal selling company can claim tax credits for the business's production activities after the D.C. Circuit found Friday that it counts as a legitimate partnership despite its inability to turn a profit without the tax benefits.

  2. April 12, 2021

    Coal Co. Partners Shouldn't Qualify For Tax Credit, DC Circ. Hears

    Partners in a refined coal selling company shouldn't be able to claim credits on the company's production because the risks associated with their investments didn't outweigh the tax benefits, the government told the D.C. Circuit in oral arguments Monday.

  3. February 18, 2021

    Cos. Illegitimate Partners, Can't Claim Coal Credits, US Says

    Two companies with interests in a refined coal-selling partnership were not legitimate partners and are not entitled to refined coal tax credits, the U.S. government told the D.C. Circuit, urging it to reverse a U.S. Tax Court decision.

  4. January 13, 2021

    Chamber Tells DC Circ. That IRS Partnership Test Is Too Rigid

    Internal Revenue Service standards for determining if an entity is a legitimate partnership entitled to certain tax benefits are too rigid, the U.S. Chamber of Commerce told the D.C. Circuit on Wednesday.

  5. January 07, 2021

    DC Circ. Urged To Affirm Coal Tax Benefits For Partners

    A refined coal-selling partnership and its partners are legitimate for federal tax purposes and can consequently claim refined coal tax credits, they told the D.C. Circuit, asking it to affirm a decision from the U.S. Tax Court.