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Oakbrook Land Holdings, LLC, et al v. CIR
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July 01, 2022
Top Federal Tax Cases Of 2022: Midyear Report
Tax regulations' compliance with administrative law was a major theme in notable federal tax decisions in the first half of 2022, while the U.S. Supreme Court revived a law firm's day-late levy challenge in the U.S. Tax Court. Here, Law360 reviews those and other significant tax rulings by federal courts in the first half of the year.
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April 26, 2021
$10M Easement Deduction Properly Denied, 6th Circ. Told
A tax deduction of almost $10 million taken by a land developer for an easement donation violated federal law that governs the break available for qualified conservation easements, the Internal Revenue Service told the Sixth Circuit.
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January 26, 2021
Attys Tell 6th Circ. To Reject Easement Regs In $10M Dispute
A specific Internal Revenue Service argument for denying a tax deduction for a conservation easement is invalid because it is based on a regulation that violates the Administrative Procedure Act, attorneys for an easement donor told the Sixth Circuit.
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January 03, 2021
Federal Tax Cases To Watch In 2021
In 2021, courts will examine administrative law challenges to microcaptive and conservation easement tax regulations, what qualifies for a domestic manufacturing deduction and whether partnership disguised sale rules apply to an ownership transaction involving the Chicago Cubs baseball team. Here, Law360 looks at four federal tax cases to watch in the first half of the year.