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Saturday, September 3, 2011

Tax Court Rejects DAT/DAD Tax Shelter

Tax Court Logo 2 The Tax Court on Thursday became the second court to reject the Distressed Asset Trust (DAT)/Distressed Asset Debt (DAD) tax shelter pioneered by John E. Rogers, a former tax partner at Seyfarth Shaw (Chicago).  Superior Trading LLC v. Commissioner, 137 T.C. No. 6 (Sept. 1, 2011).

(Hat Tip: Richard Jacobus.) Prior TaxProf Blog coverage:

http://taxprof.typepad.com/taxprof_blog/2011/09/tax-court.html

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