Federal Tax Cases To Watch In 2021

By Amy Lee Rosen (January 3, 2021, 2:24 PM EST) -- In 2021, courts will examine administrative law challenges to microcaptive and conservation easement tax regulations, what qualifies for a domestic manufacturing deduction and whether partnership disguised sale rules apply to an ownership transaction involving the Chicago Cubs baseball team.

Here, Law360 looks at four federal tax cases to watch in the first half of the year.

CIC Services v. IRS

A case involving a preenforcement challenge to an Internal Revenue Service notice requiring the disclosure of potentially abusive microcaptive insurance arrangements was recently heard by the U.S. Supreme Court. The court's ultimate finding in the case could potentially impact the ability...

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