December 29, 2023
3M Company v. Commissioner of Internal Revenue
Case Number:
23-3772
Court:
Nature of Suit:
Companies
- 3M Co.
- National Association of Manufacturers
- National Foreign Trade Council
- National Taxpayers Union
- Silicon Valley Tax Directors Group
Sectors & Industries:
View recent docket activity
Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
Coverage
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February 20, 2026
Full 8th Circ. Won't Revisit 3M's Win Against IRS
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. said it was blocked from receiving under Brazilian law.
Parties
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