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Taxation & Estate Planning

: TaxProf Blog

District Court Rejects $690m Assignment of Future Income Tax Shelter

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The U.S. District Court on Friday rejected a $690 million assignment of future income tax shelter in a 91-page opinion. Schering-Plough Corp. v. United States, No. 05-2575 (D. N.J. Aug. 28, 2009) (citations omitted): The Court holds that the 1991 and 1992 swap-and-assign transactions into which Schering-Plough entered should not...

Full post as published by TaxProf Blog on August 30, 2009 (boomark / email).

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