|
Experience:
Since joining the firm in 1980, Tom Durham has established a substantial and respected tax controversy practice. Recognizing the breadth of his work, Chambers USA (2007) calls him a "prominent name" and earlier (2006) described him as a "...'one of a kind' controversy strategist who 'listens to what clients have to say and is always prepared.'" He represents taxpayers before the Internal Revenue Service and various state and local taxing authorities, including contested hearings of State of Illinois and City of Chicago taxes. He also acts on behalf of taxpayers in the United States Tax Court, United States Court of Federal Claims, and all levels of the federal court system. Tom has a particular focus on litigation of foreign tax issues, leasing, Section 482, tax-advantaged investments, and economic substance issues. He also represents clients in appellate matters and summons enforcement litigation.
Tom also provides tax counseling, with an emphasis in two focused area. He advises and represents tax-exempt organizations regarding federal and state tax issues that affect them, including qualification problems and the application of the unrelated business tax; representation of religious institutions with regard to their unique tax problems. He is also knowledgeable about natural resources tax law, representing owners and developers of natural resources with particular regard to the special tax problems of oil, gas, coal, and timber properties.
Notable Engagements:
Consolidated Edison Company of New York, Inc. & Subsidiaries v. The United States, U.S. Court of Federal Claims, Docket No. 06-305T, (Lease-in-lease-out (LILO) transaction involving Dutch power facility) (tried October-November 2007).
Illinois Tool Works, Inc. v. Commissioner of Internal Revenue, 355 F.3d 997 (7th Cir. 2004) (deductibility of payments in satisfaction of acquired contingent liability).
Saba Partnership, Brunswick Corporation, Tax Matters Partner, et al. v. Commissioner of Internal Revenue, 78 T.C.M. (CCH) 684 (1999), vacated by 273 F.3d 1135 (D.C. Cir. 2001), remanded to 85 T.C.M. (CCH) 817 (2003) (challenge to investment partnerships as devoid of economic substance).
PNC Financial Services Group, Inc. v. Commissioner of Internal Revenue (formerly Riggs National Corp. v. Commissioner of Internal Revenue), 503 F.3d 119 (D.C. Cir. 2007), aff'g T.C. Memo. 2004-110, 87 T.C.M. (CCH) 1276 (2004) ("Riggs III"), on remand from 295 F.3d 16 (D.C. Cir. 2002), rev'g and remanding T. C. Memo. 2001-12, 81 T.C.M. (CCH) 1023 (2001) ("Riggs II"), on remand from 163 F.3d 1363 (D.C. Cir. 1999), rev'g and remanding 107 T.C. 301 (1996) ("Riggs I") (holding that official tax receipts of Brazilian government were entitled to evidentiary presumption).
Bankers Trust New York Corporation v. United States, 36 Fed. Cl. 30 (1996), rev'd and remanded, 225 F.3d 1368 (Fed. Cir. 2000) (Brazilian foreign tax credits).
Flight Attendants Against UAL Offset (FAAUO) v. Commissioner of Internal Revenue, 165 F.3d 572 (7th Cir. 1999), aff'g T.C. Docket No. 253318-96"R" (May 29, 1997) (affirming unreported Tax Court decision upholding favorable decision concerning United's retirement plan qualification).
Norwest Corporation and Subsidiaries v. Commissioner of Internal Revenue, 108 T.C. 358 (1997) (debt-equity swap, asbestos removal expense, and lease portfolio valuation).
Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 70 T.C.M. (CCH) 682 (1995) (I.R.C. § 482 reallocations, Carnation acquisition).
Norwest Corporation and Affiliated Companies v. Commissioner of Internal Revenue, 69 F.3d 1404 (8th Cir. 1995), cert. denied, 116 S. Ct. 1704 (1996) (Brazilian foreign tax credits).
Fruit of the Loom, Inc. v. Commissioner of Internal Revenue, 72 F.3d 1338 (7th Cir. 1996) (mitigation of statute of limitations).
National Semiconductor Corporation v. Commissioner of Internal Revenue, 67 T.C.M. (CCH) 2849 (1994), acq. in result, 1995-2 C.B. 1 (I.R.C. § 482 reallocations).
Seagate Technology, Inc. v. Commissioner of Internal Revenue, 102 T.C. 149 (1994) (I.R.C. § 482 reallocations).
Continental Illinois Corporation v. Commissioner of Internal Revenue, 510 U.S. 1041 (1994) (recognition of income on CAP loans) (denying petition for certiorari).
Continental Illinois Corporation v. Commissioner of Internal Revenue, 998 F.2d 513 (7th Cir. 1993), cert. denied, 510 U.S. 1041 (1994) (Brazilian foreign tax credits, foreign tax credits relating to net quoted loans, and recognization of income on CAP loans).
Commodore Business Machines Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 6096-89 (I.R.C. § 482 case settled by stipulated decision in 1993 while taxpayer's motion for summary judgment was pending before United States Tax Court).
Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, 64 T.C.M. (CCH) 849 (1992) (allocation of income between foreign parent corporation and U.S. subsidiary).
Garnac Grain Company v. Commissioner of Internal Revenue, 62 T.C.M. (CCH) 340 (1991) (availability of DISC deficiency distribution procedure) (amicus curiae for Cargill Incorporated).
National Semiconductor Corporation v. Commissioner of Internal Revenue, 61 T.C.M. (CCH) 2005 (1991) (burden of proof in I.R.C. § 482 case).
Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, 923 F.2d 855 (6th Cir. 1991) (appeal dismissed and writ of mandamus denied).
Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, 60 T.C.M. (CCH) 825 (1990) (protective order restricting IRS use of summons in the Tax Court).
Van Roekel v. Commissioner of Internal Revenue, 905 F.2d 80 (5th Cir. 1990).
Citizens and Southern Corporation v. Commissioner of Internal Revenue, 919 F.2d 1492 (11th Cir. 1990), aff'g Continental Illinois Corporation and Citizens and Southern Corporation v. Commissioner of Internal Revenue, 55 T.C.M. (CCH) 1325 (1988) (Brazilian foreign tax credits) (author of amicus brief on behalf of American Banker's Association).
Continental Illinois Corporation and Citizens and Southern Corporation v. Commissioner of Internal Revenue, 55 T.C.M. (CCH) 1325 (1988) (Brazilian foreign tax credits).
Nissho Iwai American Corporation v. Commissioner of Internal Revenue, 89 T.C. 765 (1987) (Brazilian foreign tax credits) (author of amicus brief on behalf of American Banker's Association).
Mukerji (Comdisco, Inc.) v. Commissioner of Internal Revenue, 87 T.C. 926 (1986) (deductibility of expenses related to computer leasing).
National Tea Co. v. Commissioner of Internal Revenue, 83 T.C. 8 (1984), aff'd, 793 F.2d 864 (7th Cir. 1986) (loss carryovers following F reorganization).
Comdisco, Inc. v. United States, 756 F.2d 569 (7th Cir. 1985), rev'g 83-2 U.S.T.C. 9684 (N.D. Ill. 1983) (investment tax credit).
Christoffersen v. United States, 578 F. Supp. 398 (N.D. Iowa 1984), rev'd, 749 F.2d 513 (8th Cir. 1984) (taxation of variable annuity).
Education:
New York University School of Law, JD, 1980; Research Editor, New York University Review of Law and Social Change, Cornell College, BA, magna cum laude, 1977; Phi Beta Kappa. |
