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Taxation & Estate Planning

: TaxProf Blog

District Court Rejects FOCus Tax Shelter

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The U.S. District Court for the Southern District of Mississippi on Friday rejected a KPMG-marketed ?family office customized? (FOCus) tax shelter used to evade taxes on $18 million in capital gains through foreign currency straddles and a three-tiered partnership structure. Nevada Partners Fund LLC v. United States, Nos. 3:06cv379 to...

Full post as published by TaxProf Blog on May 04, 2010 (boomark / email).

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