Cooley's Tax group collaborates with the Firm's Litigation attorneys when its cases involve extensive document production or numerous witnesses. While most of our tax controversy work is confidential, we have handled the following publicly reported cases:
Coltec Indus. v. United States, 454 F.3D 1340 (Fed. Cir. 2006)
Landmark litigation concerning economic substance doctrine
ITT Corp. v. United States, 963 F.2D 561 (2D Cir. 1992)
Holding that the government is collaterally estopped from taking a position contrary to a prior decision involving an earlier generation of its own regulations
Pearlstein v. Commissioner, T.C. Memo 1989-621 (1989)
Sustaining a taxable loss from an equipment leasing partnership against the government's claim that the transaction had no non-tax profit objective
Phillips Petroleum Co. v. Commissioner, 104 T.C. 256 (1995)
Invalidating a 70-year-old regulation on the ground that it improperly allocated foreign source income to the U.S.
Phillips Petroleum Co. v. Commissioner, 101 T.C. 78 (1993)
Holding that the Norwegian petroleum tax is eligible for the foreign tax credit
Reeves v. Commissioner, 71 T.C. 727 (1979)
Decision by Judge Tannenwald holding that boot can be paid to the target shareholders in a type "B" reorganization without disqualifying the transaction as a reorganization
Riggs Nat'l Corp. v. Commissioner, 295 F.3D 16 (D.C. Cir. 2002)
Amicus brief supporting successful litigation holding that the Brazilian withholding tax on interest is eligible for the foreign tax credit
Shell Petroleum, Inc. v. United States, 102 A.F.T.R.2d (RIA) 5085 (2008)
Holding that a corporate restructuring qualified for nonrecognition treatment and had both a business purpose and economic substance
Universal MFG. Co. v. Commissioner, 93 T.C. 589 (1989)
Prohibiting the government from using information collected in a criminal investigation to support civil tax litigation