In our last blog, we discussed the recent Fourth Circuit case Country Vintner v. Gallo, No. 12-2074 (4th Cir. 2013). In this case, the Fourth Circuit followed the Third Circuit’s reasoning in Race Car Tires Am. Inc. v. Hoosier Racing Tire Corp., 674 F.3d 158 (3rd Cir. 2012) to disallow the taxation of ESI costs