Internal Revenue Code

(LIIBULLETIN preview)

Petitioners Lynwood and Brenda Hall owned a farm in Willcox, Arizona. See Brief for Petitioners, Lynwood D. Hall and Brenda A. Hall at 2. In August 2005, the Halls filed for bankruptcy under Chapter 12 of the Bankruptcy Code. See United States v. Hall...

(LIIBULLETIN preview (pre-2014))
[Questions Presented][Issue][Facts][Discussion][Analysis]Issue

Should a U.S. company receive U.S. tax credit for paying the United Kingdom’s windfall tax?

top

Facts

Petitioner, PPL Corporation ("PPL"), is an energy company headquartered in...

(LIIBULLETIN preview)

In 1978, Congress passed a law taxing coal exports from United States mines. Clintwood Elkhorn Mining Company v. United States, 473 F.3d 1373, 1374 (Fed. Cir. 2007); 26 U.S.C. § 4121(a)(2). Clintwood Elkhorn Mining Company, Gatliff Coal Company, and...