Acquisitions, Tax Court

AbbVie Catches a Break in Termination Fee Tax Court Case

Cadwalader, Wickersham & Taft LLP on 6/30/2025

On June 17, the U.S. Tax Court ruled that AbbVie, Inc. could deduct the fee it paid to terminate its 2014 combination agreement with Shire plc. This decision represents a significant win for AbbVie, and it represents a...more

Taxe sur les salaires et boni de fusion

Mayer Brown on 5/1/2025

Le Tribunal administratif de Lille retient qu’un boni de fusion doit être pris en compte dans le chiffre d’affaires pour la détermination du rapport d’assujettissement à la taxe sur les salaires d’une société holding (TA de...more

Tax Court’s Decision On Assumption of Liability in M&A – A Clean Block or Goaltending?

Rivkin Radler LLP on 3/4/2022

Assumed Liabilities- If a taxpayer were to sell the assets that comprise the taxpayer’s business, they would realize gain if the amount realized by the taxpayer from the sale is more than the taxpayer’s adjusted basis for...more

The Tax Court in Brief - August 2021 #5

Freeman Law on 9/17/2021

Tax Litigation: The Week of August 23 – August 27, 2021 - Tax Court Case: Estate of Charles P. Morgan, Deceased, Roxanna L. Morgan, Personal Representative and Roxanna L. Morgan v. Comm’r, T.C. Memo 2021-104 | August 23,...more

Tax Court Allows Deduction for Advisory Fees in M&A Transaction

Bennett Jones LLP on 7/25/2016

The Tax Court of Canada has recognized in a recent case that “oversight expenses” – notably investment banking and other professional advisory fees for services rendered to boards of directors in their discharge of oversight...more

Acquisitions › Tax Court

AbbVie Catches a Break in Termination Fee Tax Court Case

Taxe sur les salaires et boni de fusion

Tax Court’s Decision On Assumption of Liability in M&A – A Clean Block or Goaltending?

The Tax Court in Brief - August 2021 #5

Tax Court Allows Deduction for Advisory Fees in M&A Transaction

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