Case Court Primary Issue(s) Status/Result Lawyer(s)
Rowan Companies, LLC v. United States Southern District of Texas Whether IRS must pay refund approved by Joint Committee on Taxation Pending

Robert C. Morris

Stephen A. Kuntz 

Richard L. Hunn 

Ensco International Inc. v. United States Southern District of Texas Whether IRS must pay refund agreed to during IRS examination as part of Compliance Assurance Process Pending

Robert C. Morris 

Stephen A. Kuntz 

Richard L. Hunn 

Suo Bin Chen and Yan Jiang v. Commissioner Tax Court Collection due process rights, underlying tax liability, and penalties Pending Robert C. Morris

Richard L. Hunn 

Polycom, LLC v. United States Court of Federal Claims Entitlement to alternative minimum tax refundable credit Government. conceded

Robert C. Morris 

Stephen A. Kuntz 

Richard L. Hunn 

Diamond Offshore Drilling, Inc. v. United States Southern District of Texas Entitlement to foreign tax credit and statute of limitation issues Settled

Robert C. Morris 

Stephen A. Kuntz 

Richard L. Hunn 

Roseta v. Commissioner Tax Court Whether the taxpayer received a taxable distribution Government conceded Robert C. Morris 
Noble Drilling Corporation v.
United States
Southern District of Texas Entitlement to foreign tax credit for foreign taxes paid to Mexico and other foreign jurisdictions Settled

Robert C. Morris

Stephen A. Kuntz 

HP Inc. v. United States Court of Federal Claims Overpayment interest Government conceded

Robert C. Morris

Richard L. Hunn 

Delek US Holdings, Inc. v. United States of America

32 F. 4th 495 (6th Cir. 2022)

Sixth Circuit Court of Appeals Income tax treatment of Section 6426 alcohol and biodiesel mixture credits Judgment affirmed Robert C. Morris 
JSB Montana, Inc. v. Commissioner and 12 related cases Tax Court Whether IRS Appeals could consider consolidated or “test case” settlement of related Collection Due Process cases Pending

Jasper G. Taylor III

Richard L. Hunn 

Delek US Holdings, Inc. v. United States of America

127 AFTR 2d 2021-641 (M.D. Tenn. 2021)

Middle District of Tennessee Income tax treatment of Section 6426 alcohol and biodiesel mixture credits Judgment for government Robert C. Morris 
Lorance & Thompson, A Professional Corporation v. Commissioner Tax Court Excise taxes and failure-to-file and failure-to-pay penalties with respect to a terminated defined benefit pension plan Government conceded two of three years; settled third year

Robert C. Morris

Richard L. Hunn 

Baker Hughes Incorporated v. United States of America

943 F.3d 255 (5th Cir. 2019)

Fifth Circuit Court of Appeals Whether payment to a foreign subsidiary qualifies for either a bad debt deduction or ordinary and necessary business expense Judgment affirmed

Reagan M. Brown

Robert C. Morris

Stephen A. Kuntz

United States v. Rao Desu District of New Jersey Conspiracy of tax evasion for cash skim from two independently owned pharmacies. Judgment for government Mayling C. Blanco
The Diversified Group Incorporated, et al. v. Commissioner Tax Court In Collection Due Process cases, whether taxpayers may dispute liability for penalties under pre-2004 section 6707; penalty approval under section 6751(b) Pending

Jasper G. Taylor III

Richard L. Hunn 

Estate of Abraham Damast, Deceased, Gary Damast, Adrienne D. Wilson, Executors and Donald A. Damast, Administrator CTA v. Commissioner Tax Court Estate and gift taxes in connection with sale of receivables from split dollar life insurance transactions; accuracy-related penalties Settled

Jasper G. Taylor III

Richard L. Hunn 

Jacques E. Bouchez and Cristina C. Bouchez v. United States Southern District of Texas Whether revisions to ending inventory and cost of goods sold were an unauthorized accounting method change Government conceded legal issue; settled calculation issues

Robert C. Morris

Richard L. Hunn

Stephen A. Kuntz 

Individual who was the co-owner of a pharmacy and was the target of a federal criminal tax grand jury investigation U.S. Attorney’s Office for the District of New Jersey Tax evasion resulting from multi-year cash skim from pharmacy business Declination of charges Mayling C. Blanco 
Nickowski v. Commissioner Tax Court Whether amounts received by the taxpayer were taxable as divided income Settled

Robert C. Morris

Richard L. Hunn 

1 Your Front Desk Service, Inc. v. Commissioner Tax Court Whether the IRS could increase the amount of sales reported by the company, plus miscellaneous other issues Settled

Robert C. Morris

Richard L. Hunn 

The Diversified Group Incorporated and James Haber v. United States

841 F.3d 975 (Fed. Cir. 2016)

Federal Circuit Court of Appeals Whether pre-2004 section 6707 penalties are divisible taxes and thus subject to Court of Federal Claims’ jurisdiction Judgment affirmed

Jasper G. Taylor III

Richard L. Hunn             

James Haber v. United States

823 F.3d 746 (2d Cir. 2016)

Second Circuit Court of Appeals Validity of IRS summons issued while a Justice Department referral was in effect; whether summons was in aid of collection Judgment affirmed

Jasper G. Taylor III

Richard L. Hunn 

BRC Operating Company v. Commissioner of Internal Revenue Tax Court Validity of Treasury Regulations extending the economic performance requirement to cost of goods sold; accuracy-related penalties and penalty approval under section 6751(b); whether taxpayer may claim deduction for accrued expenditures Trial pending on deduction issues; IRS conceded penalty issue as part of settlement

Robert C. Morris

Charles W. Hall

Richard L. Hunn

Bluescape Resources Company v. Commissioner of Internal Revenue Tax Court (1) Validity of Treasury Regulations extending the economic performance requirement to cost of goods sold, (2) worthlessness deductions for leases; (3) availability of mark-to-market method of accounting; (4) accuracy-related penalties, (5) penalty approval under section 6751(b); and (6) whether taxpayer may claim deduction for accrued expenditures Trial pending on deduction issues; settled worthlessness, mark-to-market, and penalty issues

Robert C. Morris

Charles W. Hall

Richard L. Hunn

Baker Hughes Incorporated v. United States of America

121 AFTR 2d 2018-2113 (S.D. Tex. 2018)

Southern District of Texas Whether payment to a foreign subsidiary qualifies for either a bad debt deduction or ordinary and necessary business expense Judgment for government

Reagan M. Brown

Robert C. Morris

Stephen A. Kuntz

Richard L. Hunn 

ADAMS Challenge (UK) Limited v. Commissioner of Internal Revenue

154 T.C. No. 3 (2020)

Tax Court Whether a foreign company (1) has income connected with a U.S. trade or business or permanent establishment, and (2) is entitled to deductions and credits under a Tax Treaty; validity of Treasury Regulations requiring foreign corporations to file a tax return by a date certain to claim deductions Judgment for government Robert C. Morris 
Barbara B. Allbritton, Individually and as Co-Executor of the Estate of Joe L. Allbritton, Deceased v. United States of America Southern District of Texas Constructive property distributions of artwork and antiques from a closely-held corporation; rental value for use of corporate properties. Settled

Reagan M. Brown

Charles W. Hall

Robert C. Morris

Carter W. Dugan

Richard L. Hunn 

Citizen of Panama who was the owner of an international cattle transport business and was the target of a federal criminal tax and money laundering grand jury investigation U.S. Attorney’s Office for the Southern District of Florida International money laundering scheme and filing false corporate and individual returns relating to receipt of funds Declination of charges Mayling C. Blanco 
Anthony W. Wang & Lulu C. Wang v. Commissioner Tax Court Whether sales of automobiles were subject to collectible capital gains rate Government conceded

Jasper G. Taylor III

Richard L. Hunn 

Bruce L. Downey & Deborah H. Downey v. Commissioner Tax Court Valuation of LLC interests which were sold to trusts for purposes of determining gift tax liability and/or accuracy-related penalties Settled

Jasper G. Taylor III

Richard L. Hunn 

Perpetual Corporation, Inc. v. United States of America Southern District of Texas Gain from the purported distribution of artwork to a shareholder, and/or the expiration of the statute of limitations for assessment Government conceded

Reagan M. Brown

Charles W. Hall

Robert C. Morris

Carter W. Dugan

Richard L. Hunn 

Humboldt Shelby Holding Corporation and Subsidiaries v. Commissioner

606 F. App’x 20 (2d Cir. 2015)

Second Circuit Court of Appeals Correct legal standard in analyzing the economic substance doctrine Judgment affirmed Jasper G. Taylor III

Richard L. Hunn 

James Haber v. United States

115 A.F.T.R. 2d 2015-2221 (S.D.N.Y. 2015)

Southern District of New York Validity of IRS summons issued while a Justice Department referral was in effect; whether summons was in aid of collection Judgment for government; taxpayer appealed

Jasper G. Taylor III

Richard L. Hunn 

ADAMS Offshore Services, Ltd. v. Commissioner of Internal Revenue Tax Court Whether a foreign company (1) has income connected with a U.S. trade or business or permanent establishment, and; (2) timely filed its Tax Court petition outside of the general 150-day filing period Judgment for taxpayer on timely filing issue; Government conceded the U.S. trade or business / permanent establishment issues Robert C. Morris 
Kathy S. Hodge v. Commissioner of Internal Revenue Tax Court Economic development credits, residency issues, and/or penalties Settled residency issue; government conceded penalty issue as part of settlement Robert C. Morris 
Jim C. Hodge v. Commissioner of Internal Revenue Tax Court Economic development credits, residency issues, and/or penalties Settled residency issue; government conceded penalty issue as part of settlement Robert C. Morris 
Steven A. Carr v. Commissioner Tax Court Taxability of disbursements received in connection with estate administration Government conceded

Robert C. Morris

Richard L. Hunn 

The Diversified Group Incorporated and James Haber v. United States

123 Fed. Cl. 442 (2015)

Court of Federal Claims Whether pre-2004 section 6707 penalties are divisible taxes and thus subject to Court of Federal Claims’ jurisdiction Judgment for government; case appealed

Jasper G. Taylor III

Richard L. Hunn 

Robert L. Allbritton and Elena H. Allbritton v. Commissioner of Internal Revenue Tax Court Fair rental value of property Settled

Robert C. Morris

Charles W. Hall

Benjamin and Sharon Soleimani v. Commissioner Tax Court Appropriateness of tax losses due arising from the expropriation of property by Iranian government. Pending Mayling C. Blanco 
James Haber, Transferee v. Commissioner Tax Court Transferee liability and alter ego or agent Settled

Jasper G. Taylor III

Richard L. Hunn

Jayash M. Chadha 

Gerdau Macsteel Inc. and Affiliated Subsidiaries v. Commissioner Fifth Circuit Court of Appeals Whether corporate restructuring transactions involving assumption of contingent liabilities resulted in capital losses; accuracy-related penalties Settled Jasper G. Taylor III

Richard L. Hunn 
Estate of Harold N. Carr, Deceased, Steven Addison Carr, Independent Executor, v. Commissioner of Internal Revenue Tax Court Valuation of oil and gas producing properties Settled Robert C. Morris 

Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. Commissioner

141 T.C. 477 (2013)

Tax Court Whether an individual should be treated as a partner for purposes of allocating partnership items (represented tax matters partner) Split decision

Jasper G. Taylor III

Richard L. Hunn 

MT Avenue Investor Partners, MJT Park Investors, Inc., Tax Matters Partner v. Commissioner et al. Tax Court Whether taxpayers are liable for accuracy-related penalties with respect to partnership transactions involving swaps and options Settled

Jasper G. Taylor III

Richard L. Hunn 

Merck & Co,. Inc. v. United States

652 F.3d 475 (3d Cir.2011)

Third Circuit Court of Appeals Whether (1) a transaction can be recharacterized as a loan under the economic substance doctrine, step-transaction doctrine, or substance over form doctrine, and (2) the IRS had impermissibly discriminated against a taxpayer by denying it equal treatment with another taxpayer Judgment affirmed

Charles W. Hall

Reagan M. Brown

Robert C. Morris

Jonathan S. Franklin

YRC Regional Transportation Inc. and Subsidiaries f.k.a. USF Corporation & Subsidiaries v. Commissioner Tax Court Worthless stock or debt deduction with respect to stock of a subsidiary Settled

Richard L. Hunn

Robert C. Morris 

United American Housing & Education Foundation v. United States of America District of Columbia Declaratory judgment action regarding whether IRS could retroactively revoke the tax-exempt status of an entity Settled Robert C. Morris 

Valero Energy Corp. v. United States

569 F.3d 626 (7th Cir. 2009)

Seventh Circuit Court of Appeals Tax shelter exception to section 7525 tax practitioner privilege Judgment affirmed

Jonathan Franklin

Richard L. Hunn

Robert C. Morris 

Carol Whalen v. Commissioner Fifth Circuit Court of Appeals Whether IRS erred in failing to credit taxpayer with federal income tax withholding for amount that was remitted to IRS during tax year at issue Settled

Stephen A. Kuntz

Richard L. Hunn 

Eugene Campbell 2004 Revocable Trust, James H. Jasper, Trustee, Charles E. Campbell II Trust, James H. Jasper, Trustee, et al. v. Commissioner Tax Court Whether IRS erred in determining that upon the death of decedent direct skips occurred when assets were distributed, resulting in additional GST tax Settled

Jasper G. Taylor III

Richard L. Hunn 

Estate of Charles E. Campbell, Deceased, Judy Stark Campbell, Independent Executrix v. Commissioner Tax Court Valuation of interests in limited partnerships and limited liability companies Settled

Jasper G. Taylor III

Richard L. Hunn 

The Markell Company, Inc. v. Commissioner

T.C. Memo. 2014-86

Tax Court Whether option transactions, corporate transactions, and partnership transactions lacked economic substance; accuracy-related penalties Judgment for government

Jasper G. Taylor III

Richard L. Hunn 

Vance Finance and Holding Corporation and Subsidiaries v. Commissioner Tax Court Whether option transactions, corporate transactions, and partnership transactions lacked economic substance; accuracy-related penalties Case dismissed on taxpayers’ motion

Jasper G. Taylor III

Richard L. Hunn 

Valero Energy Corp. v. United States

2007 U.S. Dist. LEXIS 81526 (N.D. Ill. Aug. 23, 2007)

2008 U.S. Dist. LEXIS 105609 (N.D. Ill. Aug. 26, 2008)

Northern District of Illinois IRS summons; section 7525 tax practitioner privilege and tax shelter exception Split decision

Richard L. Hunn

Robert C. Morris 

Shell Petroleum Inc. v. United States

2008 U.S. Dist. LEXIS 51180 (S.D. Tex. July 3, 2008)

Southern District of Texas Whether the IRS could deny losses on the grounds that a related transaction lacked a business purpose and economic substance Judgment for taxpayer

Charles W. Hall

Robert C. Morris 

HBS Investments, LLC, Humboldt Corporation, A Partner Other Than the Tax Matters Partner v. Commissioner Tax Court Validity of notice of final partnership administrative adjustment Case dismissed for lack of jurisdiction on unopposed motion

Jasper G. Taylor III

Richard L. Hunn 

Humboldt Shelby Holding Corporation and Subsidiaries v. Commissioner

T.C. Memo. 2014-47

Tax Court Whether option transactions and partnership transactions lacked economic substance; accuracy-related penalties Judgment for government

Jasper G. Taylor III

Richard L. Hunn 

Schering-Plough Corp. v. United States

2007 WL 4264542 (D. N.J. Dec. 3, 2007)

651 F. Supp. 2d 219 (D. N.J. 2009)

District of New Jersey Whether (1) a transaction can be recharacterized as a loan under the economic substance doctrine, step-transaction doctrine, or substance over form doctrine, and (2) the IRS had impermissibly discriminated against a taxpayer by denying it equal treatment with another taxpayer Judgment for government

Charles W. Hall

Reagan M. Brown

Robert C. Morris 

Ironbridge Corp. And Subsidiaries f.k.a. Pitt-Des Moines, Inc., et al. v. Commissioner Tax Court Whether option transactions, corporate transactions, and partnership transactions lacked economic substance; accuracy-related penalties Case dismissed on taxpayers’ motion

Jasper G. Taylor III

Richard L. Hunn 

Carol Whalen v. Commissioner

T.C. Memo. 2009-37

Tax Court Whether IRS erred in failing to credit taxpayer with federal income tax withholding for amount that was remitted to IRS during tax year at issue Judgment for government; case settled on appeal

Richard L. Hunn

Stephen A. Kuntz

Joseph C. Sleeth, Jr. 

Iron Investments 2002 LLC, Ironbridge Corp., A Partner Other Than the Tax Matters Partner v. Commissioner Tax Court Validity of notice of final partnership administrative adjustment Case dismissed for lack of jurisdiction on unopposed motion

Jasper G. Taylor III

Richard L. Hunn 

MC Investments 2002 LLC, Markell Corporation, A Partner Other Than the Tax Matters Partner v. Commissioner Tax Court Validity of notice of final partnership administrative adjustment Case dismissed for lack of jurisdiction on unopposed motion

Jasper G. Taylor III

Richard L. Hunn 

VCO Investments LLC, Vance Finance and Holding Corp., A Partner Other Than the Tax Matters Partner v. Commissioner Tax Court Validity of notice of final partnership administrative adjustment Case dismissed for lack of jurisdiction on unopposed motion

Jasper G. Taylor III

Richard L. Hunn 

New Capital Fire, Inc. v. Commissioner Tax Court Whether corporate transactions failed to qualify as an F reorganization, resulting in step-up in basis for successor corporation Pending

Jasper G. Taylor III

Richard L. Hunn 

Estate of Judith J. Leftwich Calder, Deceased, Howard C. Calder, Personal Representative v. Commissioner Tax Court Estate tax marital deduction for qualified terminal interest property Settled

Jasper G. Taylor III

Richard L. Hunn 

John H. & Katherine E. Powers v. Commissioner Tax Court Disallowance of professional fees as related to transactions lacking economic substance, flow-through losses for lack of substantiation; accuracy-related penalties Settled

Jasper G. Taylor III

William H. Caudill

Richard L. Hunn 

Rebecca L. LeBlanc v. Commissioner Tax Court Disallowance of professional fees as related to transactions lacking economic substance; accuracy-related penalties Settled

Jasper G. Taylor III

William H. Caudill

Richard L. Hunn 

Lewis Nicholas Powers v. Commissioner Tax Court Disallowance of professional fees as related to transactions lacking economic substance; accuracy-related penalties Settled

Jasper G. Taylor III

William H. Caudill

Richard L. Hunn 

La Git 88 Trust, Kenneth A. Keeling, Trustee v. Commissioner Tax Court Disallowance of professional fees as related to transactions lacking economic substance; accuracy-related penalties Settled

Jasper G. Taylor III

William H. Caudill

Richard L. Hunn 

AFFCO Investments 2001, L.L.C., AFFCO L.L.C., Tax Matters Partner v. United States Eastern District of Louisiana Whether partnership and option transactions lacked economic substance; accuracy-related penalties Settled

Jasper G. Taylor III

William H. Caudill

Richard L. Hunn 

Starlike Properties, Inc. v. Commissioner Tax Court Whether option transactions lacked economic substance; accuracy-related penalties Settled

Jasper G. Taylor III

William H. Caudill

Richard L. Hunn 

Igor M. & Jeanne M. Olenicoff v. Commissioner Tax Court Whether taxpayers had unreported income; civil fraud penalties Settled

Jasper G. Taylor III

Richard L. Hunn 

HE Sargent, Inc. v. United States Court of Federal Claims Whether taxpayer owed employment taxes with respect to vehicle rental payments that it made to its employees for use of their vehicles Settled

Jasper G. Taylor III

Richard L. Hunn

Jayash M. Chadha 

William B. & Anne H. Russell v. Commissioner Tax Court Valuation of shares of stock for gift tax purposes Settled

Jasper G. Taylor III

Richard L. Hunn 
 

Tiger Bay Limited Partnership, IPS Avon Park Corporation, A Partner Other Than the Tax Matters Partner v. Commissioner Tax Court Whether taxpayers’ sale of power purchase agreements constituted a termination, thus ineligible for capital gains treatment; whether consent to extend period of limitations was valid Settled

Jasper G. Taylor III

R. Richard Coston

Richard L. Hunn 

United States v. Jayne Taylor Ninth Circuit Court of Appeals Whether IRS summonses were overbroad, vague, and petitions to enforce brought in bad faith Settled

Jasper G. Taylor III

Richard L. Hunn 

United States v. Jayne Taylor Central District of California Whether IRS summonses were overbroad, vague, and petitions to enforce brought in bad faith Judgment for government; settled on appeal

Jasper G. Taylor III

Richard L. Hunn 

Shell Petroleum, Inc. v. United States

319 F.3d 1334 (Fed. Cir. 2003)

Federal Circuit Court of Appeals Whether hydrocarbons constituted tar sands for purposes of tax credit for nonconventional fuels under section 29 Judgment affirmed Charles W. Hall 
Olen Residential Realty Corp., (f.k.a. The Olen Company) and Subsidiaries, et al. v. Commissioner Tax Court Disallowance of interest expense and treatment of bank deposits as income to taxpayers based on allegation that third party was foreign related party; accuracy-related penalties Settled

Jasper G. Taylor III

Richard L. Hunn

Jayash M. Chadha 

Gerdau Macsteel Inc. and Affiliated Subsidiaries v. Commissioner

139 T.C. 67 (2012)

Tax Court Whether corporate restructuring transactions involving assumption of contingent liabilities resulted in capital losses; accuracy-related penalties Judgment for government on tax issue, split decision on penalties; case settled on appeal

Jasper G. Taylor III

Richard L. Hunn 

The Diversified Group Incorporated and Subsidiaries, et al. v. Commissioner Tax Court Whether equipment rental expenses from sale-leaseback transactions were deductible as business expenses; whether the transactions lacked economic substance Settled

Jasper G. Taylor III

William H. Caudill

Richard L. Hunn 

Browning-Ferris Industries, Inc. v. United States

233 F. Supp. 2d 1223 (D. Ariz. 2002)

District of Arizona Whether settlement converted investment tax credit into nonpartnership item Judgment for taxpayer Stephen A. Kuntz

Riggs National Corp. v. Commissioner

295 F.3d 16 (D.C. Cir. 2002)

District of Columbia Circuit Court of Appeals Foreign tax credit for foreign withholding taxes related to Brazilian loans Judgment for taxpayer Charles W. Hall 

Prudential Overall Supply v. Commissioner

T.C. Memo. 2002-103

Tax Court Whether the IRS abused its discretion in imposing a change of accounting method requiring taxpayer to capitalize and depreciate industrial laundry items Judgment for taxpayer

Jasper G. Taylor III

Richard L. Hunn

Jayash M. Chadha 

Succession of Helis v. United States

88 A.F.T.R. 2d 2001-5199 (Fed. Cl. 2001)

52 Fed. Cl. 745 (2002)

56 Fed. Cl. 544 (2003)

Court of Federal Claims Valuation of oil and gas partnership interest; administrative expense deductions for excess interest and executor and attorneys’ fees Judgment for taxpayer on all issues except excess interest deduction

Jasper G. Taylor III 

Charles W. Hall 

William H. Caudill 

Estate of Ruth Baker, Deceased, Mary E. Knowles, f.k.a. Mary Elizabeth Baker, Co-Executrix and Cody Dutton, Co-Executor v. Commissioner Tax Court Discounts for interests in family limited partnership in estate tax case Settled

Jasper G. Taylor III

Richard L. Hunn 

Laborers’ International Union of North America v. Commissioner

T.C. Memo. 2001-171

Tax Court Unrelated business taxable income; statute of limitations Judgment for taxpayer

Jasper G. Taylor III

Richard L. Hunn 

Shell Petroleum, Inc. v. United States

50 Fed. Cl. 524 (2001)

Court of Federal Claims Whether hydrocarbons constituted tar sands for purposes of tax credit for nonconventional fuels under section 29 Judgment for government Charles W. Hall 
Estate of Hubbard v. Commissioner Tax Court Estate tax valuation of satellite television assets Settled Charles W. Hall 

Union Texas International Corp. v. Commissioner

110 T.C. 321 (1998)

Tax Court Windfall profits tax: whether taxpayer was independent producer for purposes of limitations on percentage depletion; net interest limitations on calculation of tax Split decision

Jasper G. Taylor III 

Charles W. Hall 

William H. Caudill

 

Shell Petroleum, Inc. v. United States

996 F. Supp. 361 (D. Del. 1997)

District of Delaware Whether hydrocarbons constituted tar sands for purposes of tax credit for nonconventional fuels under section 29 Judgment for government Charles W. Hall 

Coca-Cola Co. v. Commissioner

106 T.C. 1 (1996)

Tax Court Computation of combined taxable income for purposes of credit under section 936 for operations in a U.S. possession Judgment for taxpayer Charles W. Hall 
TRT Holdings, Inc. v. Commissioner Tax Court Whether transaction qualified as tax free reorganization Settled

Charles W. Hall 

R. Richard Coston 



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Co-Head of Tax, United States

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