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Briefing Underway in Barnes as Second Circuit Considers Application of...

In Barnes Group v. Commissioner, the Tax Court (Goeke, J.) looked askance at the taxpayer’s strategy for minimizing the tax consequences of a movement of foreign cash to U.S. affiliates.  As the...

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Briefing Completed in Barnes

All of the briefs have now been filed in the Barnes case.  The government’s response brief defends the Tax Court’s decision as a run-of-the-mill application of substance over form principles.  Quoting...

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Second Circuit Summarily Affirms in Barnes

The Second Circuit did not make the parties wait very long to learn the outcome of the Barnes Group’s appeal from the Tax Court’s imposition of dividend treatment on its multi-step transaction that...

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Briefing Underway in Barnes as Second Circuit Considers Application of...

In Barnes Group v. Commissioner, the Tax Court (Goeke, J.) looked askance at the taxpayer’s strategy for minimizing the tax consequences of a movement of foreign cash to U.S. affiliates.  As the...

View Article

Briefing Completed in Barnes

All of the briefs have now been filed in the Barnes case.  The government’s response brief defends the Tax Court’s decision as a run-of-the-mill application of substance over form principles.  Quoting...

View Article


Second Circuit Summarily Affirms in Barnes

The Second Circuit did not make the parties wait very long to learn the outcome of the Barnes Group’s appeal from the Tax Court’s imposition of dividend treatment on its multi-step transaction that...

View Article
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