U.S. Court of Appeals for the D.C. Circuit

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Case Updates

D.C. Circuit holds that partnerships formed to conduct activity made profitable by tax credits engage in legitimate business activity for tax purposes

August 05, 2022

Click here to view the opinion.

U.S. Chamber files coalition amicus brief urging D.C. Circuit to reject IRS’s view that a partnership lacks economic substance unless partners expect to make a profit without tax credits

January 13, 2021

Click here to view the amicus brief filed jointly by the U.S. Chamber and National Mining Association. Michael B. Kimberly, Paul W. Hughes, and Matthew A. Waring of McDermott Will & Emery LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.

Case Documents