Liberty Global Loses $2.4B Tax Substance Fight In 10th Circ.

By Kat Lucero · April 22, 2026, 2:36 PM EDT

Telecommunications giant Liberty Global is not entitled to a $2.4 billion deduction tied to transactions with its foreign affiliates, the Tenth Circuit ruled in a long-awaited opinion, siding with the U.S....

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Documents

Case Information

Case Title

Liberty Global v. United States

Case Number

23-1410

Court

Appellate - 10th Circuit

Nature of Suit

2870 Tax Suits

Date Filed

December 28, 2023