Full 8th Circ. Won't Revisit 3M's Win Against IRS

By Natalie Olivo · February 20, 2026, 3:44 PM EST

The full Eighth Circuit declined to rethink a panel's ruling that held the Internal Revenue Service lacked the statutory authority to allocate nearly $24 million in royalty payments that 3M Co....

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Documents

Order

Case Information

Case Title

3M Company v. Commissioner of Internal Revenue

Case Number

Court

Appellate - 8th Circuit

Nature of Suit

Agency

Date Filed

December 29, 2023

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