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Tax Refunds Appeals Appellate Courts

Cozen O'Connor

Notice of Appeal - A quarterly newsletter reviewing Third Circuit opinions impacting white collar defense lawyers - March 2024

Cozen O'Connor on

Defendant and his co-conspirators firebombed an informant’s house and killed several individuals. Six weeks into their trial on related charges, the Government disclosed that one of the defense attorneys previously worked as...more

McDermott Will & Emery

Taxpayer Loses Claim for Research Credit

McDermott Will & Emery on

In United States v. Grigsby, Docket No. 22-30764, the US Court of Appeals for the Fifth Circuit held that a refund claim based on claimed Internal Revenue Code (IRC) Section 41 credits was erroneous. Cajun Industries LLC, a...more

McDermott Will & Emery

With the IRS, Mail Delivery Counts!

McDermott Will & Emery on

Over the years, case law has developed around when a mail delivery method is acceptable to prove that a tax filing was made. The US Court of Appeals for the Fourth Circuit’s recent decision in Pond v. United States[1] ...more

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