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Tax estoppel: Litigation positions inconsistent with tax returns

New York Law Journal

United States Publication September 1, 2021

In their Commercial Division update, Thomas Hall and Judith Archer discuss how recent decisions have routinely applied tax estoppel where appropriate, but also have highlighted limitations to the application of the doctrine. They examine a number of rulings that reflect the clear application of tax estoppel, and its use both offensively or defensively.

Read the entire article.

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