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Tax Trials

Decisions and Developments in Federal and State Taxation

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  • Monthly Archives: March 2010

    WellPoint v. Commissioner

    Posted on March 24, 2010 by admin

    WellPoint, Inc. v. Commissioner, Docket 09-3161 (7th Cir. March 23, 2010)

    Posted in Federal | Tagged 7th Circuit, Posner, Wellpoint

    Jade Trading, LLC v. United States

    Posted on March 24, 2010 by admin

    Jade Trading, LLC v. United States, Docket No. 08-5045 (Fed. Cir. March 23, 2010)

    Posted in Federal | Tagged Federal Circuit, Jade Trading, Penalties, Son of Boss, TEFRA

    Robinson Knife Manufacturing v. Commissioner

    Posted on March 23, 2010 by admin

    The Second Circuit reverses the Tax Court’s decision, holding instead that trademark royalty payments which are calculated as a percentage of sales and incurred on upon the sale of inventory are currently deductible.

    Robinson Knife Mfg. v. Commissioner, Docket 09-1496-ag (2d Cir. March 19, 2010)

    Posted in Federal | Tagged 2nd Circuit, Robinson Knife, Section 162, Section 263A, Treas. Reg. 1.263A-1(e)

    9th Circuit: Tax Court’s Cost-Sharing Analysis Affirmed

    Posted on March 23, 2010 by admin

    The 9th Circuit Court of Appeals affirmed the Tax Court’s cost-sharing analysis in Xilinx.

    Read the opinion here:
    Xilinx v. Commissioner, Docket 06-74269 (9th Cir. March 22, 2010)

    See the Service’s AOD (Action on Decision) following this opinion click here.

    Posted in Federal | Tagged 9th Circuit, Section 482, Transfer Pricing, Xilinx

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