Thomas Kittle-Kamp

Tom also regularly advises clients in contentious IRS examinations and in administrative dispute resolution proceedings, including IRS Appeals, fast-track resolution, post-Appeals mediation, and competent authority negotiations.

Commentators have lauded not only Tom's trial and litigation experience, but also the depth of his substantive tax expertise. As one noted, Tom is a "very rare combination—a subtle courtroom advocate and a real tax expert." He is co-author of the seminal treatise Federal Income Taxation of Intellectual Properties and Intangible Assets (Thomson Reuters WG&L Tax Series 1997), which is supplemented twice a year.

Before joining Mayer Brown, Tom clerked for Judge John A. Nordberg of the United States District Court for the Northern District of Illinois.

• Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5501-12 (IRC § 482 reallocations) (settled days before trial).
• Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5502-12 (IRC § 482 reallocations) (settled days before trial).
• Boston Scientific Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 26876-11 (IRC § 482 reallocations) (settled days before trial).
• Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5989-11 (IRC § 482 reallocations) (settled days before trial).
• Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5990-11 (IRC § 482 reallocations) (settled days before trial).
• Cardiac Pacemakers, Inc. v Commissioner of Internal Revenue, T.C. Docket No. 10985-11 (IRC § 367 allocations) (settled days before trial).
• Unionbancal Corp. v. The United States, 93 Fed. Cl. 166 (2010) (denying government motion for summary judgment in case involving leasing transaction).
• Consolidated Edison Company of New York, Inc. & Subsidiaries v. The United States, 90 Fed. Cl. 228 (2009) (upholding at trial taxpayer's leasing transaction involving Dutch power facility), rev'd, 703 F.3d 1367 (Fed. Cir. 2013).
• Tribune Company v. Commissioner of Internal Revenue, 125 T.C. 110 (2005) (holding that divestiture of Matthew Bender was a taxable sale and not a tax-free reorganization) (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 Tax Court 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 Tax Court's finding on sham, assignment of income, and penalties) (settled on remand).
• Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 2000-374, 80 T.C.M. (CCH) 829 (2000) (upholding taxpayer's unagreed computation under Tax Court Rule 155 and holding IRS to prior stipulations in resolving computations in favor of taxpayer).
• 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) (reversing Tax Court decision valuing trademarks in related-party sale).
• RJR Nabisco, Inc. v. Commissioner of Internal Revenue, 76 T.C.M. (CCH) 71 (1998) (permitting taxpayer to deduct package design costs, contrary to terms of IRS Revenue Ruling, subsequently revoked in the wake of the case, and upholding taxpayer's 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 and precluding IRS argument on appeal for failure to fully develop it before the Tax Court).
• 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 IRS mitigation of statute-of-limitations theory).
• Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 70 T.C.M. (CCH) 682 (1995) (involving I.R.C. § 482 reallocations and valuation issues arising from Carnation acquisition).
• Nabisco Brands, Inc. (RJR) v. Commissioner of Internal Revenue, 69 T.C.M. (CCH) 2230 (1995) (permitting taxpayer to amortize acquired trademarks pursuant to I.R.C. § 1253).
• 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) (I.R.C. § 482 reallocations), acq. in result, 1995-2 C.B. 1.
• Intel Corporation v. Commissioner of Internal Revenue, 100 T.C. 616 (1993), aff’d, 67 F.3d 1445 (9th Cir. 1995) (upholding taxpayer position with respect to 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 (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) (rejecting I.R.C. § 482 reallocation of income between foreign parent corporation and a US subsidiary).