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Taxation & Estate Planning

: TaxProf Blog

Tax Court Upholds

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The Tax Court yesterday held that Chesapeake Corp.'s 1999 transfer of a wholly-owned subsidiary to a joint venture with Georgia Pacific Corp. was actually a disguised sale under § 707(a)(2)(B), resulting in a $524 million capital gain. Canal Corp. v. Commissioner, 135 T.C. No. 9 (Aug. 5, 2010). The Tax...

Full post as published by TaxProf Blog on August 06, 2010 (boomark / email).

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