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Experience:
Since joining Mayer Brown in 1990, Tom Kittle-Kamp has represented clients in all phases of tax controversy and litigation. His litigation experience includes the trial and appeal of major corporate cases involving Section 482 allocations, substance-over-form theories, intangible assets, valuation disputes, capitalization questions, Subchapter C issues, and leasing transactions. Tom also advises and represents clients with respect to administrative matters, including IRS audits, IRS Appeals and competent authority negotiations. He also represents corporate clients with respect to tax-sharing disputes.
Tom has deep experience in all aspects of international transfer pricing, particularly matters involving intangible assets and intellectual property. He provides tax planning advice with respect to cross-border transactions involving intangible assets, goods and services; transfer-pricing documentation; and the development, exploitation and disposition of intangible assets. He is co-author of the treatise Federal Income Taxation of Intellectual Properties and Intangible Assets (Warren, Gorham & Lamont 1997), which is updated twice a year. Before law school, he worked for several years as a newspaper reporter.
Notable Engagements:
Consolidated Edison Company of New York, Inc. & Subsidiaries v. The United States, US Court of Federal Claims, Docket No. 06-305T, (Lease-in-lease-out (LILO) transaction involving Dutch power facility) (tried October-November 2007).
Tribune Company v. Commissioner of Internal Revenue, 125 T.C. 110 (2005), holding that the divestiture of Bender was a taxable sale and not a tax-free reorganization. This case was settled on appeal.
The Limited, Inc. v. Commissioner of Internal Revenue, 286 F.3d 324 (6th Cir. 2002), rev'g, 113 T.C. 169 (1999), reversing the Tax Court's holding that CFC's purchase of CDs from affiliated credit card bank failed to quality as § 956(b)(2)(A) "deposits with [a] person "carrying on banking business."
United Parcel Service of America v. Commissioner of Internal Revenue, 254 F.3d 1014 (11th Cir. 2001), rev'g and remanding, T.C. Memo. 1999-268, 78 T.C.M. (CCH) 262 (1999), vacating the Tax Court's finding on sham, assignment of income and penalties.
Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 2000-374, involving unagreed computation under Tax Court Rule 155; IRS held to Stipulation.
Intel Corporation v. Commissioner of Internal Revenue, 111 T.C. 90 (1998), imposing statutory interest on deficiencies offset by foreign tax credit carrybacks.
Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 152 F.3d 83 (2d Cir. 1998), involving the Carnation acquisition and the valuation of trademarks.
RJR Nabisco, Inc. v. Commissioner of Internal Revenue, 76 T.C.M. (CCH) 71 (1998), involving the deductibility of package design costs and the characterization of income from foreign expropriation under I.R.C. § 1231.
Overseas Partners Ltd. v. Commissioner of Internal Revenue, T.C. Docket No. 15966-95, involving engaged in business issues arising under I.R.C. §§ 882 and 842, which were conceded by the IRS.
Tele-Communications, Inc. v. Commissioner of Internal Revenue, 104 F.3d 1229 (10th Cir. 1997), involving the R.M. Smith Issue.
Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 70 T.C.M. (CCH) 682 (1995), involving I.R.C. § 482 reallocations and the Carnation acquisition.
Nabisco Brands, Inc. (RJR) v. Commissioner of Internal Revenue, 69 T.C.M. (CCH) 2230 (1995), involving amortization of trademarks pursuant to I.R.C. § 1253.
Fruit of the Loom, Inc. v. Commissioner of Internal Revenue, 72 F.3d 1338 (7th Cir. 1996), upholding a decision of the United States Tax Court in favor of the taxpayer on the mitigation issue.
Fruit of the Loom, Inc. v. Commissioner of Internal Revenue, 68 T.C.M. (CCH) 867 (1994), involving an unsuccessful attempt by the IRS to assess an untimely tax deficiency by use of the mitigation rules of I.R.C. §§ 1311-1314.
National Semiconductor Corporation v. Commissioner of Internal Revenue, 67 T.C.M. (CCH) 2849 (1994), acq. in result, 1995-2 C.B. 1, involving I.R.C. § 482 reallocations.
Intel Corporation v. Commissioner of Internal Revenue, 100 T.C. 616 (1993), aff'd, 67 F.3d 1445 (9th Cir. 1995), involving allocation of source of income partly from sources within a foreign country under Treas. Reg. § 1.863-3(b)(2).
Commodore Business Machines Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 6096-89, involving an I.R.C. § 482 case settled by stipulated decision in 1993 while taxpayer's motion for summary judgment was pending before the United States Tax Court.
Westreco, Inc. (Nestlé) v. Commissioner of Internal Revenue, 64 T.C.M. (CCH) 849 (1992), involving I.R.C. § 482 reallocation of income between the foreign parent corporation and a US subsidiary.
Education:
Northwestern University School of Law, JD, cum laude, 1988; Order of the Coif; Associate Editor, Law Review, Bradley University, BA, summa cum laude, 1982. |
