U.S. Venture Inc. v. U.S. 

Federal 7th Circuit Court
Civil Court
Excise Tax
Citation
Case Number: 
No. 20-1861
Decision Date: 
June 29, 2021
Federal District: 
E.D. Wisc.
Holding: 
Affirmed

Dist. Ct. did not err in granting defendant-IRS’s motion for summary judgment in plaintiff’s action seeking refunds for fuel excise taxes paid from 2013-2017 arising out of plaintiff’s sales of gasoline containing both gasoline and butane, where plaintiff asserted that said mixture qualified for AFM tax credit, because butane qualified as “alternative fuel” for purposes of tax credit under 26 USC section 6426(d)-(e). Tax credit in section 6426(e) requires mixture of taxable and alternative fuels, and butane and gasoline are both taxable fuels. As such, plaintiff could not establish that combination of gasoline and butane was qualifying mixture of taxable and alternative fuels for purposes of obtaining instant tax credit. Ct. rejected plaintiff’s contention that butane could qualify as both taxable and alternative fuel.