Alternative Carbon Resources, LLC v. United States

Syllabus

REPORTED OPINION granting in part and denying in part Motion for Summary Judgment and granting [40] Cross-Motion for Summary Judgment. The Clerk is directed to enter judgment. Signed by Judge Margaret M. Sweeney. (pp) Service on parties made. Keywords re: Order on Cross-Motions for Summary Judgment, Reported Opinion -- Cross-Motions for Summary Judgment RCFC 56 I.R.C. §§ 6426, 6427, 6675 Alternative Fuel Mixture Credit Alternative Fuel Sale Use as a Fuel Substance-Over-Form Doctrine Economic Substance Doctrine Excessive Claim Penalty.