Shearman And Sterling

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Sep 07, 2012

Newsletter: Focus on Tax Controversy and Litigation


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This issue features articles discussing the Third Circuit’s recent decision in the long-awaited tax credit case Historic Boardwalk Hall LLC v. Commissioner, the Eleventh Circuit’s holding in Shockley v. Commissioner that the filing of a petition challenging an invalid notice of deficiency suspends the assessment period, and the Seventh Circuit’s opinion in In Re: Special February 2011-1 Grand Jury Subpoena Dated September 12, 2011 compelling production of bank records required to be maintained under the Bank Secrecy Act over the taxpayer’s assertion of the Fifth Amendment privilege.

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