Source: https://www.cooley.com/services/practice/tax-litigation
Timestamp: 2019-04-24 18:08:02+00:00

Document:
Cooley is known for innovative and effective resolution of significant federal, state and international tax controversies, including numerous landmark tax cases. We regularly litigate in the US Tax Court, US Court of Federal Claims and other federal and state jurisdictions; handle tax appeals in the US Circuit Courts of Appeals; and represent taxpayers in all aspects of Internal Revenue Service and state examinations and administrative appeals.
Our lawyers are recognized as leaders in tax law, with extensive trial experience in all tax forums. We are recognized as the best in the US by Chambers USA, Euromoney and Who's Who Legal; have prior experience in the IRS and US Treasury Department; and teach graduate tax courses, including at the New York University School of Law. In 2011, Cooley was named "US Tax Court Firm of the Year" by the International Tax Review for its work on the Entergy v. Commissioner case in the US Tax Court.
We combine our extensive knowledge of IRS procedure, customs, practice and authority with in-house and litigation resources to create an effective, efficient team. We provide focused guidance to our clients early in the tax controversy process to protect their litigating position while taking advantage of the procedural alternatives available. While we have been successful resolving cases administratively, we are ready to litigate, and often do, when in our client's best interests.
Entergy v. Commissioner (5th Cir. 2012 and Tax Court 2010) - Holding that a UK windfall tax on privatized utilities is eligible for the foreign tax credit.
In re: Hillsborough Holdings (Bankr. M.D. Fla 2010) - Successfully supporting a method of accounting as reflecting substance even if contrary to form.
Shell Oil v. U.S. (S.D. Texas 2008) - Upholding the economic substance of transaction labeled a tax shelter by IRS.
Coltec Indus. v. U.S. (Ct. of Federal Claims 2004 and Fed. Cir. 2006) - Landmark litigation concerning economic substance doctrine.
Riggs Nat'l v. Commissioner (D.C. Cir. 2002) - Amicus brief successfully contending that Brazilian withholding tax on interest is eligible for foreign tax credit.
Phillips Petroleum v. Commissioner (10th Cir.1996 and Tax Court 1991) - Invalidating a 70-year-old regulation as improperly allocating foreign source income to the US.
Phillips Petroleum v. Commissioner (Tax Court 1993) - Holding that the Norwegian petroleum tax is eligible for the foreign tax credit.
ITT v. U.S. (2d Cir. 1992) - Precedent-setting collateral estoppel against the government based on an earlier generation of its own regulations.
Pearlstein v. Commissioner (Tax Court 1989) - Upholding the economic substance of a sale-leaseback transaction labeled a tax shelter by the IRS.
Universal Mfg. v. Commissioner (Tax Court 1989) - Landmark procedural victory prohibiting government use of information collected in a criminal investigation in civil tax case.
Johnson v. U.S. (Claims Court 1986) - First impression that loss from tax-favored sale-leaseback transaction allowed even if not motivated primarily by nontax profit.
Jack Berry Productions v. U.S. (Claims Court 1985) - Invalidating a regulation denying investment tax credits for television game shows.
Reeves v. Commissioner (Tax Court 1979) - Judge Tannenwald held at trial that boot paid to target shareholders in a type "B" reorganization is not disqualifying.
ITT v. U.S. (U.S. Ct. of Claims 1979) - Establishing that for purposes of determining the foreign tax credit for a consolidated group, the calculation should be made as if the group were one unit.

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