Elizabeth Lu

Elizabeth Lu

McDermott Will & Emery

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Supreme Court to Consider Whirlpool’s Petition for Certiorari in Significant Subpart F Case

On August 10, 2022, a petition for writ of certiorari filed by Whirlpool Financial Corporation & Consolidated Subsidiaries and Whirlpool International Holdings S.a.r.l. & Consolidated Subsidiaries (collectively, Whirlpool)...more

8/15/2022  /  Amicus Briefs , Appeals , Foreign Earned Income , Internal Revenue Code (IRC) , Luxembourg , Petition for Writ of Certiorari , SCOTUS , Subpart F , Tax Court , Whirlpool

Implications of the Sixth Circuit's Whirlpool Opinion

The US Court of Appeals for the Sixth Circuit recently issued its opinion in Whirlpool Financial Corporation & Consolidated Subsidiaries v. Commissioner, affirming the decision made by the US Tax Court. The Tax Court held...more

12/22/2021  /  Appeals , En Banc Review , IRS , Subpart F , Tax Court , Tax Litigation , Whirlpool
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