Tax Litigation

Recent Activity

Results are sorted by the date of most recent activity.

Altera Corporation v. Commissioner of Internal Revenue

November 12, 2019

Ninth Circuit denies rehearing en banc in Altera. Judge M. Smith dissents. The U.S. Chamber filed amicus briefs in support of rehearing.

Amazon.com, Inc. v. Commissioner of Internal Revenue

August 16, 2019

Ninth Circuit affirms judgment of Tax Court concluding that the IRS incorrectly interpreted the definition of “intangible” assets in applying its transfer-pricing regulations. The U.S. Chamber...

Altera Corporation v. Commissioner of Internal Revenue

August 1, 2019

U.S. Chamber files amicus brief in support of petition for rehearing en banc urging Ninth Circuit to uphold tax court’s rejection of “tax exceptionalism.” The Chamber previously filed two...

Normand v. Wal-Mart.com USA, LLC

June 21, 2019

U.S. Chamber files merits brief urging Louisiana Supreme Court to reverse appellate court’s decision authorizing parishes to require online platforms to collect tax on third-party transactions. ...

North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust

June 21, 2019

Supreme Court rejects North Carolina’s attempt to tax an out-of-state trust based solely on a beneficiary’s residency. The U.S. Chamber filed an amicus brief at the merits stage supporting this...

Altera Corporation v. Commissioner of Internal Revenue

June 7, 2019

Divided Ninth Circuit panel reverses unanimous Tax Court decision holding that IRS violated Administrative Procedure Act regarding cost-sharing arrangements. The U.S. Chamber previously filed two...

Normand v. Wal-Mart.com USA, LLC

May 6, 2019

Louisiana Supreme Court grants writ petition in case concerning parish authority to collect sales taxes from online platforms for third-party sales transactions. The U.S. Chamber previously filed...

County of Butler v. CenturyLink Communications, LLC

April 26, 2019

Pennsylvania Supreme Court holds counties’ lawsuit alleging common law claims for under-billing of 9-1-1 services by telecommunications companies must be dismissed as a matter of law. The U.S....

North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust

March 25, 2019

U.S. Chamber files amicus brief urging Supreme Court to reject North Carolina’s attempt to tax out-of-state trust

Normand v. Wal-Mart.com USA, LLC

March 8, 2019

U.S. Chamber files amicus brief in support of writ petition in Louisiana Supreme Court, urging review of appellate court’s decision authorizing parishes to require online platforms to collect tax...