er United Mercedes-Benz Monsanto Co. Mylan NV EFTA00026452 --- PAGE BREAK --- TAX Tax Court Judge Presses IRS On Mylan Legal Fee Deduction A U.S. Tax Court judge on Tuesday questioned the Internal Revenue Service's reasoning for denying Mylan Inc. a $50 million legal fee deduction, challenging the agen

011-133, 101 . 1642, (Jun. 15, 2011) John H. Hendrix and Karolyn M. Hendrix, Donors, Petitioners v. Commissioner of Internal Revenue, Respondent. U.S. Tax Court, Dkt. No. 10503-03, TC Memo. 2011-133, 101 TCM 1642, June 15, 2011. [Appealable, barring stipulation to the contrary, to CA-5.—CCH.] [ Code Secs. 2

ing with the Internal Revenue Service and in testifying as experts in business valuation matters in a number of courts and jurisdictions, including U.S. Tax Court, U.S. Bankruptcy Court, many Surrogate Courts and Supreme Courts, and before the American Arbitration Association. For more information on Empire a

as completed. 3. 2013 Proposals. When roll-out discussions resumed, we asked Carlyn if she still recommended her 2011 proposal in light of a 2012 U.S. Tax Court case.3 The Neff case addressed a split dollar roll-out plan in which rights under a split dollar agreement were sold at a value substantially lower