United States Fourth Circuit

Summary judgment in favor of a corporate taxpayer in a dispute against the government involving an allegedly illegal tax shelter is reversed where, under the sham transaction doctrine, the validity of the taxpayer's claimed loss turns on unresolved issues of material fact.

Appellate Information

• Argued 10/25/2005
• Decided 02/02/2006
• Published 02/02/2006

Judges

• Before LUTTIG, WILLIAMS, and MICHAEL, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Richard Farber, United States Department of Justice, Tax Division, Washington, D.C., for Appellant.  Herbert Odell, Miller & Chevalier, Chartered, Bala Cynwyd, Pennsylvania, for Appellee.   ON BRIEF:  Eileen J. O'Connor, Assistant Attorney General, Richard T. Morrison, Deputy Assistant Attorney General, Allen F. Loucks, United States Attorney, Gilbert S. Rothenberg, Bridget M. Rowan, Deborah K. Snyder, Tax Division, United States Department of Justice, Washington, D.C., for Appellant.  Philip Karter, Miller & Chevalier, Chartered, Bala Cynwyd, Pennsylvania;  Laura G. Ferguson, Miller & Chevalier, Chartered, Washington, D.C.;  Harry A. Pogash, Darren G. Pratt, The Black & Decker Corporation, Towson, Maryland;  John E. McCann, Jr., Miles & Stockbridge, P.C., Baltimore, Maryland, for Appellee.