Case Note by Joel L. Vercher
This Note critically examines the United States Court of Appeals for the Fifth Circuit’s decision in Vitol, Inc. v. United States, 30 F.4th 248 (5th Cir. 2022), where the Fifth Circuit held that butane does not qualify as a “liquefied petroleum gas” for purposes of an alternative fuel mixture tax credit, despite long-standing and established industry understanding of butane as an LPG.
About the Author
Joel L. Vercher, J.D. Candidate 2024, Tulane University Law School; B.S. 2021, Louisiana State University.
Citation
97 Tul. L. Rev. Online 43 (2023)