Tax Controversy

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class="sr-only">Search</span> <i class="icon-search"></i> </a> </div> </div> </div> </nav> </header> <main class="main-section" role="main">  <section class="not-print practice-herozone"> <div class="bg-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2022/02/iStock-527547688_colorful-Spreadsheet-scaled.jpg')"></div> <div class="container"> <div class="row"> <div class="col-md-8"> <div class="banner-container"> <h1>Tax Controversy</h1> <div class="large-para"> <p>Cornerstone Research provides a multidisciplinary approach to addressing issues arising in complex tax matters. We draw on expertise in economics, accounting, finance, marketing, and technology in our consulting to taxpayers and the Internal Revenue Service. </p> </div> <div class="pull-left"><a id="print-btn-d" href="https://www.cornerstone.com/print-page/?post_id=9954&type=practice-detail" onclick="window.open(this.href); return false" class="btn btn-primary grd-btn icons-btn solid-btn mb-5"><i class="icon-file-pdf-o1"></i><span>Print PDF</span></a></div> </div> </div> </div> </div> </section>  <div class="sticky-container" data-sticky-container> <div class="sticky-menu-section" data-sticky data-margin-top="106" data-sticky-class="is-sticky"> <div class="container"> <div class="row"> <div class="sticky-container-rel"> <a href="#" class="sticky-nav-mobile"><span>Select Tab</span></a> <ul> <li><a data-toggle="tab" href="#1" class="active">Experts</a></li> <li><a data-toggle="tab" href="#2" class="">Capabilities</a></li> <li><a data-toggle="tab" href="#3" class="">Cases</a></li> <li><a data-toggle="tab" href="#4" class="">Professionals</a></li> </ul> </div> </div> </div> </div>  <section class=" not-print experts-section " id="1"> <div class="filter-container-section grid-experts"> <div class="container"> <div class="row justify-content-end"> <div class="col-md-6"> <div class="experts-grid-block"> <h2 class="mobile-show">Our extensive network includes top experts from academia and industry.</h2> <ul class="nav-btn-slider"> <li> <a href="https://www.cornerstone.com/experts/ronald-wilcox/" class="full-link"> <span class="sr-only">Ronald T. Wilcox</span> </a> <div class="expert-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2024/07/Ronald-Wilcox.jpg')"></div> <h4> Ronald T. Wilcox </h4> </li> <li> <a href="https://www.cornerstone.com/experts/kinshuk-jerath/" class="full-link"> <span class="sr-only">Kinshuk Jerath</span> </a> <div class="expert-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2021/12/Kinshuk-Jerath-1.jpg')"></div> <h4> Kinshuk Jerath </h4> </li> <li> <a href="https://www.cornerstone.com/experts/lorin-hitt/" class="full-link"> <span class="sr-only">Lorin M. Hitt</span> </a> <div class="expert-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2024/02/Lorin-Hitt.jpg')"></div> <h4> Lorin M. Hitt </h4> </li> <li> <a href="https://www.cornerstone.com/experts/stuart-gilson/" class="full-link"> <span class="sr-only">Stuart C. Gilson</span> </a> <div class="expert-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2024/07/Stuart-Gilson.jpg')"></div> <h4> Stuart C. Gilson </h4> </li> </ul> </div> </div> <div class="col-md-6 expert-show-main-container"> <div class="text-block expert-container-hidden showexpertcontainer"> <h2 class="desktop-show">Our extensive network includes top experts from academia and industry.<div class="title-bottom-text dark"></div> </h2> <div class="large-para"> <h3 class="sec-font bold">Ronald T. Wilcox</h3> <h6 class="itelic"><p>NewMarket Corporation Professor of Business Administration,<br /> Darden School of Business,<br /> University of Virginia</p> </h6> <div class="page-main"> <div class="flexgrid"> <div class="flexgrid-col flexgrid-col-primary flexgrid-col-2of3"> <div class="section-row"> <div class="grid-row"> <div class="grid-col col-spaced-content"> <div class="user-content "> <div class="blue-body"> <p>Ronald Wilcox is an expert in marketing research, marketing analytics, customer relationship management, marketing of financial services, and branding. His litigation experience includes analysis of class certification and damages issues, as well as conducting and rebutting consumer surveys, including conjoint surveys. Professor Wilcox has also provided trial testimony related to branding.</p> </div> <div class="text-faded"> <p>Professor Wilcox formerly served as an economist at the U.S. Securities and Exchange Commission. He was also an assistant professor at the Carnegie Mellon Graduate School of Industrial Administration. Professor Wilcox has consulted to numerous companies, including Sikorsky, Johnson & Johnson, and Visa.</p> <p>Professor Wilcox’s research has appeared in the <em>Journal of Marketing Research</em>, <em>Management Science</em>, <em>Marketing Science</em>, and other leading marketing and finance journals. His findings have been cited in the <em>Wall Street Journal</em>, the <em>Washington Post</em>, and <em>Businessweek</em>.</p> <p>He is a frequent contributor to <em>Forbes</em> and the author of the book <em>Whatever Happened to Thrift? Why Americans Don’t Save and What to Do about It</em>, published by Yale University Press and listed among the Top Five Business Books of 2008 by Kiplinger. Professor Wilcox also coauthored the book <em>Cutting-Edge Marketing Analytics: Real World Cases and Data Sets for Hands On Learning</em>, on the use of customer data to improve marketing decisions, published by FT Press.</p> </div> </div> </div> </div> </div> </div> </div> </div> <div class="grid-row"> <div class="grid-col grid-col-1of1"> <div class="grid-col-inner"></div> </div> </div> </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/experts/ronald-wilcox/" class="btn-primary btn grd-btn">View Bio</a> </div> </div> <div class="text-block expert-container-hidden "> <h2 class="desktop-show">Our extensive network includes top experts from academia and industry.<div class="title-bottom-text dark"></div> </h2> <div class="large-para"> <h3 class="sec-font bold">Kinshuk Jerath</h3> <h6 class="itelic"><p>Arthur F. Burns Chair of Free and Competitive Enterprise,<br /> Professor of Business in the Marketing Division,<br /> Columbia Business School,<br /> Columbia University</p> </h6> <div class="page-main"> <div class="flexgrid"> <div class="flexgrid-col flexgrid-col-primary flexgrid-col-2of3"> <div class="section-row"> <div class="grid-row"> <div class="grid-col col-spaced-content"> <div class="user-content "> <div class="blue-body"> <p>Kinshuk Jerath specializes in technology-enabled marketing, primarily in online advertising, retailing, and customer management. Professor Jerath’s research has evaluated a range of strategic online advertising practices in both sponsored search advertising and display advertising, including keyword management, poaching, and exclusive placement. He has also analyzed how privacy regulations in the online advertising ecosystem affect stakeholders, such as advertisers, publishers, and consumers.</p> </div> <div class="text-faded"> <p>Professor Jerath’s research on retailing has contributed to the understanding of agency selling in online retailing marketplaces, as well as the associated behaviors of third-party sellers, advertisers, and platform owners. In his work on customer management, Professor Jerath has developed analytical methods to estimate customer lifetime value for online and traditional retailers.</p> <p>Professor Jerath has served as an expert on online advertising and retailing, and provided expert testimony in deposition and at trial. Outside of litigation, he has consulted to Fortune 500 companies on online marketing.</p> <p>Professor Jerath’s work has been published in books, as well as articles in leading journals, including <em>Marketing Science</em>, <em>Management Science</em>, the <em>Journal of Marketing Research</em>, and the <em>Journal of Interactive Marketing</em>. He also serves on several editorial boards. Professor Jerath speaks widely on subjects related to online advertising and retailing marketplaces, and has presented to universities and corporations in the United States, United Kingdom, Europe, and Hong Kong.</p> <p>At Columbia Business School, Professor Jerath teaches courses on digital marketing and customer valuation and management. Previously, he served on the faculty of the Tepper School of Business at Carnegie Mellon University.</p> </div> </div> </div> </div> </div> </div> </div> </div> <div class="grid-row"> <div class="grid-col grid-col-1of1"> <div class="grid-col-inner"></div> </div> </div> </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/experts/kinshuk-jerath/" class="btn-primary btn grd-btn">View Bio</a> </div> </div> <div class="text-block expert-container-hidden "> <h2 class="desktop-show">Our extensive network includes top experts from academia and industry.<div class="title-bottom-text dark"></div> </h2> <div class="large-para"> <h3 class="sec-font bold">Lorin M. Hitt</h3> <h6 class="itelic"><p>Zhang Jindong Professor of Operations, Information and Decisions,<br /> The Wharton School, University of Pennsylvania;<br /> Senior Advisor, Cornerstone Research</p> </h6> <p>Lorin Hitt is an expert in applied econometrics who works on a broad range of antitrust, product liability, and intellectual property matters. He studies the role of information and information technology in pricing and product strategy decisions, competition, market structure, and consumer behavior.</p> <p>Professor Hitt’s research focuses on how information and technology create economic value; how goods and services are priced; how competition works in information-intensive industries and online markets; and how consumers search and use information in their decision-making, among other topics. In his research, Professor Hitt utilizes a variety of empirical methods to estimate demand and supply, measure the effect of external events on market prices, and value individual product features in differentiated products.</p> <p>Professor Hitt has substantial experience addressing class certification, damages, and liability issues. His expertise includes analyzing market data and evaluating proposed empirical methods such as hedonic price analyses, difference-in-differences regression analyses, and conjoint analyses. He has testified in high-profile antitrust, product liability, data privacy, data breach, and intellectual property matters, such as:</p> <ul> <li><a href="https://www.cornerstone.com/insights/press-releases/cornerstone-research-named-in-2022-matters-of-the-year-in-us-and-europe/"><em>Epic v. Apple</em></a>, a matter involving Apple’s App Store, which <em>Global Competition Review</em> (<em>GCR</em>) recognized as its <a href="https://www.cornerstone.com/insights/press-releases/cornerstone-research-named-in-2022-matters-of-the-year-in-us-and-europe/">2022 Matter of the Year</a> and <a href="https://www.cornerstone.com/insights/press-releases/cornerstone-research-named-in-2022-matters-of-the-year-in-us-and-europe/">Litigation of the Year – Non-Cartel Defence</a></li> <li><a href="http://www.ca5.uscourts.gov/opinions/pub/21/21-40720-CV1.pdf" target="_blank" rel="noopener"><em>Earl et al. v. Boeing and Southwest</em></a>, in which the Fifth Circuit de-certified the proposed class on appeal</li> <li>Volkswagen “Clean Diesel” Litigation (<a href="https://www.cornerstone.com/insights/cases/nemet-v-volkswagen/"><em>Nemet et al. v. Volkswagen</em></a>), in which the judge dismissed the case, finding the plaintiffs’ analyses to be unreliable and inadmissible due to critical flaws that Professor Hitt identified</li> <li><a href="https://www.cornerstone.com/insights/cases/johannessohn-polaris-industries/"><em>Johannessohn et al. v. Polaris Industries Inc.</em></a></li> <li><em>In Re TFT-LCD (Flat Panel) Antitrust Litigation</em></li> <li><a href="https://www.cornerstone.com/insights/cases/stragent-llc-et-al-v-intel-corp/"><em>Stragent LLC et al. v. Intel Corp</em></a>.</li> </ul> <p>Professor Hitt’s research has been published in leading economics and management journals, including the <em>Quarterly Journal of Economics</em>, the <em>Review of Economics and Statistics</em>, the <em>Journal of Economic Perspectives</em>, <em>Brookings Papers on Economic Activity</em>, <em>Management Science</em>, and <em>Information Systems Research</em>.</p> <p>At the Wharton School and the Massachusetts Institute of Technology, Professor Hitt has taught courses on competition and customer pricing, information systems management, the economics of technology, and data analysis. He has won the annual Wharton Undergraduate Teaching Award more than ten times, and he has also been honored with the Wharton-wide Hauck Award and the University of Pennsylvania-wide Lindback Award for distinguished teaching.</p> </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/experts/lorin-hitt/" class="btn-primary btn grd-btn">View Bio</a> </div> </div> <div class="text-block expert-container-hidden "> <h2 class="desktop-show">Our extensive network includes top experts from academia and industry.<div class="title-bottom-text dark"></div> </h2> <div class="large-para"> <h3 class="sec-font bold">Stuart C. Gilson</h3> <h6 class="itelic"><p>Steven R. Fenster Professor of Business Administration,<br /> Harvard Business School,<br /> Harvard University</p> </h6> <p>Stuart Gilson is an expert in corporate restructuring and valuation. He has deep expertise in bankruptcy and financial distress issues, credit and financial statement analysis, and corporate transactions—including business valuation in M&A settings.</p> <p>Professor Gilson has provided expert testimony in numerous matters, including multiple trials. He has addressed such topics as corporate restructuring; asset and business valuation; M&A; solvency; fraudulent conveyance; and substantive consolidation. He has consulted on solvency and valuation issues in a variety of industries, such as education, energy (including alternative energy), finance, healthcare, insurance, retail, technology, and transportation.</p> <p>Professor Gilson’s research and consulting focus on the operational, financial, and legal strategies that companies use to revitalize their business, improve performance, and create value. He is the author of the book <em>Creating Value through Corporate Restructuring: Case Studies in Bankruptcies, Buyouts, and Breakups</em>, which he developed from a class he has taught for the last twenty years in Harvard’s M.B.A. curriculum.</p> <p>Professor Gilson has written more than eighty Harvard Business School case studies and teaching notes used in business schools throughout the world. He has also taught extensively in Harvard Business School’s Executive Education programs and received multiple academic research and teaching awards. <em>Turnarounds and Workouts</em> magazine has recognized Professor Gilson as one of the top ten outstanding bankruptcy academics.</p> <p>Professor Gilson’s research is published in leading academic and practitioner journals and cited by national news media. His work has received several honors, including the prestigious Graham and Dodd Award from the CFA Institute. He was an associate editor of <em>Financial Management</em> and the <em>Journal of Corporate Finance</em>.</p> <p>Professor Gilson has also served on the advisory and corporate boards of several for-profit and nonprofit organizations and has provided expert advice on bankruptcy law reform in the U.S. and internationally.</p> </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/experts/stuart-gilson/" class="btn-primary btn grd-btn">View Bio</a> </div> </div> </div> </div> </div> </div> <div class="text-center cmp-big-button"> <a class="btn big-button" href="https://www.cornerstone.com/experts/?keyword=&expertise%5B%5D=9954&letter=&order=#listing-section-block">View All Practice Experts</a> </div> </section> <script type="text/javascript"> function submitForm(str) { document.getElementById("myForm").action = str; document.getElementById("myForm").submit(); } </script> <section class="not-print tabbed-listing" id="2"> <div class="container"> <div class="row justify-content-center"> <div class="col-sm-8 title-section text-center"> <h2>Tax Controversy Capabilities</h2> <div class="large-para"> </div> </div> </div> <div class="row tabbed-listing-container"> <div class="col-lg-6"> <div class="tab-nav-container"> <a class="nav-tabs-dropdown vertical-tab-trriger"> <img src="" class="tab-img" alt=""> <span class="vertical-tab-text-active">tab</span> </a> <ul class="nav nav-tabs" id="tabLisitng" role="tablist"> <li class="nav-item" role="presentation"> <a class="nav-link active" id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab1" data-toggle="tab" href="#home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-1" role="tab" aria-selected="true"> Transfer Pricing of Intangible Assets</a> </li> <li class="nav-item" role="presentation"> <a class="nav-link " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab2" data-toggle="tab" href="#home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-2" role="tab" aria-selected="false"> Intercompany Financing Transactions</a> </li> <li class="nav-item" role="presentation"> <a class="nav-link " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab3" data-toggle="tab" href="#home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-3" role="tab" aria-selected="false"> Tax-Advantaged Transactions</a> </li> <li class="nav-item" role="presentation"> <a class="nav-link " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab4" data-toggle="tab" href="#home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-4" role="tab" aria-selected="false"> Financial Asset Transactions</a> </li> <li class="nav-item" role="presentation"> <a class="nav-link " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab5" data-toggle="tab" href="#home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-5" role="tab" aria-selected="false"> Business Classification</a> </li> </ul> </div> </div> <div class="col-lg-6"> <div class="tab-content" id="tabLisitngContent"> <div class="tab-pane fade show active" id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-1" role="tabpanel" aria-labelledby="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab1"> <div class="text-block regular-para"> <p>Cornerstone Research has assisted experts for both taxpayers and the IRS opining on a wide variety of issues in transfer pricing matters. Our work has covered all stages of disputes, including discovery, expert report filings, depositions, and trial. We have worked on disputes involving transfer pricing–related transactions such as platform contributions, licensing, and cost-sharing agreements. Our experience involves taxpayers operating in the technology sector (such as online platforms), computer software and hardware, consumer packaged goods, medical devices, and the pharmaceutical industry.</p> </div> <div class="bottom-action"> <a href="https://www.cornerstone.com/practices/transfer-pricing-of-intangible-assets/" class="inline-btn tr-normal-text" target="_self"><span>Learn More</span></a> </div> </div> <div class="tab-pane fade " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-2" role="tabpanel" aria-labelledby="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab2"> <div class="text-block regular-para"> <p>Cornerstone Research has worked on matters involving whether interest charged in intercompany financing transactions reflects the risk of the entity receiving a loan. Our experience includes:</p> <ul> <li>Analyzing debt capacity.</li> <li>Identifying and analyzing comparable debt transactions.</li> <li>Determining the appropriate rating methodology to apply for a non-rated, fully owned subsidiary.</li> <li>Analyzing a company’s cash managements and treasury systems to determine how the company performed its internal banking services and how it managed its liquidity.</li> <li>Analyzing a company’s debt capacity to assess whether it would have been able to issue and refinance an equivalent amount of intercompany debt to third parties.</li> <li>Determining an appropriate arm’s-length guarantee fee payment to compensate a parental guarantee for an intercompany loan transaction.</li> </ul> </div> <div class="bottom-action"> </div> </div> <div class="tab-pane fade " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-3" role="tabpanel" aria-labelledby="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab3"> <div class="text-block regular-para"> <p>Cornerstone Research has worked with experts to assess the economic substance of complex transactions. Our experience includes:</p> <ul> <li>Evaluating the fundamental requirements for tax-advantaged transactions (also known as tax shelters) to be sustained if challenged by the IRS, including whether transactions had a reasonable business purpose.</li> <li>Assisting in calculating the expected value of tax-advantaged transactions given the contemplated tax benefits, upfront costs, risk of audit, chance of disallowance if audited, and potential penalties.</li> <li>Evaluating the responsibilities and duties of taxpayers and tax advisors, and the importance of the representations and assumptions underlying tax-advantaged transactions.</li> <li>Evaluating whether certain transactions economically qualify as a sale. In addition, we have analyzed how certain deferred tax assets of a firm, such as Net Operating Loss carryforwards, can affect transactions.</li> </ul> </div> <div class="bottom-action"> </div> </div> <div class="tab-pane fade " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-4" role="tabpanel" aria-labelledby="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab4"> <div class="text-block regular-para"> <p>In tax dispute contexts, Cornerstone Research has experience valuing covered stock option awards, warrants, uncertain tax benefits, and deferred tax assets, among other financial assets.</p> <p>We have analyzed corporate and individual tax treatments of employee stock options related to stock option backdating allegations. For corporations, we examined the financial statement changes of alternative treatments and gauged whether those were material changes. For individuals, we reviewed how they reported their stock options on their taxes as evidence of when and how stock options were granted.</p> </div> <div class="bottom-action"> </div> </div> <div class="tab-pane fade " id="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-5" role="tabpanel" aria-labelledby="home-9c8d5a6d-624f-4b6f-aea1-53b9293d4693-tab5"> <div class="text-block regular-para"> <p>Cornerstone Research has assessed whether entities meet the criteria to qualify to be classified as a certain kind of business for tax purposes. For example, we have performed assessments of whether an entity should qualify as a not-for-profit.</p> </div> <div class="bottom-action"> </div> </div> </div> </div> </div> </div> </section> <section class="not-print case-studies" id="3"> <div class="container"> <div class="row"> <div class="col-md-12 title-section text-center mb-md-2"> <h2>Featured Cases</h2> </div> </div> </div> <div class="case-study-slider-container nav-btn-slider slick-slider-nav-center"> <div class="case-study-slides"> <div class="case-container-block"> <a href="https://www.cornerstone.com/insights/cases/irs-transfer-pricing-dispute/" class="full-link"> <span class="sr-only">IRS Transfer Pricing Dispute</span> </a> <span class="small-label">Case</span> <div class="large-para"> <p>IRS Transfer Pricing Dispute</p> </div> <div class="regular-para"> The IRS retained Cornerstone Research to support a finance expert and a marketing expert in this tax controversy matter. </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/insights/cases/irs-transfer-pricing-dispute/" class="inline-btn">Learn More</a> </div> </div> </div> <div class="case-study-slides"> <div class="case-container-block"> <a href="https://www.cornerstone.com/insights/cases/municipal-bond-default-and-bankruptcy/" class="full-link"> <span class="sr-only">Municipal Bond Default and Bankruptcy</span> </a> <span class="small-label">Case</span> <div class="large-para"> <p>Municipal Bond Default and Bankruptcy</p> </div> <div class="regular-para"> Cornerstone Research analyzed empirical evidence and academic literature to estimate the likelihood of default and bankruptcy by municipal issuers ... </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/insights/cases/municipal-bond-default-and-bankruptcy/" class="inline-btn">Learn More</a> </div> </div> </div> <div class="case-study-slides"> <div class="case-container-block"> <a href="https://www.cornerstone.com/insights/cases/tax-advantaged-transactions/" class="full-link"> <span class="sr-only">Tax-Advantaged Transactions</span> </a> <span class="small-label">Case</span> <div class="large-para"> <p>Tax-Advantaged Transactions</p> </div> <div class="regular-para"> Cornerstone Research evaluated the fundamental requirements for tax-advantaged transactions (also known as tax shelters) to be sustained if challen... </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/insights/cases/tax-advantaged-transactions/" class="inline-btn">Learn More</a> </div> </div> </div> <div class="case-study-slides"> <div class="case-container-block"> <a href="https://www.cornerstone.com/insights/cases/tax-treatment-of-a-partnership/" class="full-link"> <span class="sr-only">Tax Treatment of a Partnership</span> </a> <span class="small-label">Case</span> <div class="large-para"> <p>Tax Treatment of a Partnership</p> </div> <div class="regular-para"> Cornerstone Research examined the economic substance of a partnership, addressing whether the partnership had features of an equity investment. </div> <div class="bottom-action mt-3"> <a href="https://www.cornerstone.com/insights/cases/tax-treatment-of-a-partnership/" class="inline-btn">Learn More</a> </div> </div> </div> </div> </section> <section class="not-print featured-expert padding-md" id="4"> <div class="container"> <div class="row justify-content-center"> <div class="col-xl-5 "> <div class="pr-xl-5 regular-para text-block pb-3 pb-xl-0 pr-xl-5"> <h2>Selected Professionals</h2> <p><p>Our staff consultants contribute expertise in economics, finance, accounting, and marketing, as well as business acumen, familiarity with the litigation process, and a commitment to provide outstanding support.</p> </p> <div class="bottom-action desktop-show"> <a href="https://www.cornerstone.com/professionals/?keyword=&expertise%5B%5D=9954&letter=&order=alp#listing-section-block" class="btn btn-primary grd-btn" target="_self"><span>View Selected Professionals</span></a> </div> </div> </div> <div class="col-xl-5"> <div class="featured-container"> <ul> <li> <a class="full-link" href="https://www.cornerstone.com/professionals/greg-eastman/"> <span class="sr-only">Greg Eastman</span> </a> <div class="featured-img-text"> <div class="expert-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2021/12/Greg-Eastman.png')"></div> <h6>Greg Eastman</h6> <div class="expert-text"><p>Senior Vice President</p> </div> </div> </li> <li> <a class="full-link" href="https://www.cornerstone.com/professionals/anna-shakotko/"> <span class="sr-only">Anna Shakotko</span> </a> <div class="featured-img-text"> <div class="expert-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2023/06/Anna-Shakotko.png')"></div> <h6>Anna Shakotko</h6> <div class="expert-text"><p>Vice President</p> </div> </div> </li> </ul> <div class="bottom-action mobile-show mt-4 text-center"> <a href="https://www.cornerstone.com/professionals/?keyword=&expertise%5B%5D=9954&letter=&order=alp#listing-section-block" class="btn btn-primary grd-btn" target="_self"><span>View Selected Professionals</span></a> </div> </div> </div> </div> </div> </section> <section class="not-print full-width-cta" id=""> <div class="container"> <div class="row"> <div class="col-md-8"> <div class="text-block large-para"> <h2>How can we help you?</h2> <p>For more information or assistance with a specific matter, please contact us.</p> </div> </div> </div> </div> <div class="col-md-4 full-width-cta-img"> <div class="bg-img lazyload" style="background-image:inherit;" data-bg-image="url('https://www.cornerstone.com/wp-content/uploads/2021/12/iStock-12986921271.jpg')"></div> <a href="https://www.cornerstone.com/contact-us/" class="btn-primary btn grd-btn btn-white-text" target="_self"><span>Contact 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It does not store any personal data.</td></tr></tbody></table></div> </div> </div> </div> <div class="cli-tab-section"> <div class="cli-tab-header"> <a id="wt-cli-tab-link-functional" tabindex="0" role="tab" aria-expanded="false" aria-describedby="wt-cli-tab-functional" aria-controls="wt-cli-tab-functional" class="cli-nav-link cli-settings-mobile" data-target="functional" data-toggle="cli-toggle-tab"> Functional </a> <div class="cli-switch"> <input type="checkbox" class="cli-user-preference-checkbox" id="wt-cli-checkbox-functional" aria-label="functional" data-id="checkbox-functional" role="switch" aria-controls="wt-cli-tab-link-functional" aria-labelledby="wt-cli-tab-link-functional" /> <label for="wt-cli-checkbox-functional" class="cli-slider" data-cli-enable="Enabled" data-cli-disable="Disabled"><span class="wt-cli-sr-only">functional</span></label> </div> </div> <div class="cli-tab-content"> <div id="wt-cli-tab-functional" tabindex="0" role="tabpanel" aria-labelledby="wt-cli-tab-link-functional" class="cli-tab-pane cli-fade" data-id="functional"> <div class="wt-cli-cookie-description">Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. <table class="wt-cli-element cookielawinfo-row-cat-table cookielawinfo-winter"><thead><tr><th scope="col" class="cookielawinfo-column-1">Cookie</th><th scope="col" class="cookielawinfo-column-3">Duration</th><th scope="col" class="cookielawinfo-column-4">Description</th></tr></thead><tbody><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">__cf_bm</td><td class="cookielawinfo-column-3">30 minutes</td><td class="cookielawinfo-column-4">This cookie, set by Cloudflare, is used to support Cloudflare Bot Management.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">_cfuvid</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">The _cfuvid cookie is used to allow the Cloudflare WAF to distinguish individual users who share the same IP address. Visitors who do not provide the cookie are likely to be grouped together and may not be able to access the site if there are many other visitors from the same IP address.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">cf_clearance</td><td class="cookielawinfo-column-3">1 year</td><td class="cookielawinfo-column-4">The cf_clearance cookie is used by Cloudflare to verify that visitors have successfully passed a security challenge and can access the website.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">PBSECURESUSID</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">This cookie is set by the provider Podbean. This is a session cookie used to verify that the users are on secure sessions. It helps iin implementing audio files on the website.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">wpEmojiSettingsSupports</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">WordPress sets this cookie when a user interacts with emojis on a WordPress site. It helps determine if the user's browser can display emojis properly.</td></tr></tbody></table></div> </div> </div> </div> <div class="cli-tab-section"> <div class="cli-tab-header"> <a id="wt-cli-tab-link-performance" tabindex="0" role="tab" aria-expanded="false" aria-describedby="wt-cli-tab-performance" aria-controls="wt-cli-tab-performance" class="cli-nav-link cli-settings-mobile" data-target="performance" data-toggle="cli-toggle-tab"> Performance </a> <div class="cli-switch"> <input type="checkbox" class="cli-user-preference-checkbox" id="wt-cli-checkbox-performance" aria-label="performance" data-id="checkbox-performance" role="switch" aria-controls="wt-cli-tab-link-performance" aria-labelledby="wt-cli-tab-link-performance" /> <label for="wt-cli-checkbox-performance" class="cli-slider" data-cli-enable="Enabled" data-cli-disable="Disabled"><span class="wt-cli-sr-only">performance</span></label> </div> </div> <div class="cli-tab-content"> <div id="wt-cli-tab-performance" tabindex="0" role="tabpanel" aria-labelledby="wt-cli-tab-link-performance" class="cli-tab-pane cli-fade" data-id="performance"> <div class="wt-cli-cookie-description">Performance cookies are used to understand and analyze the key performance indexes of the website which helps in delivering a better user experience for the visitors. <table class="wt-cli-element cookielawinfo-row-cat-table cookielawinfo-winter"><thead><tr><th scope="col" class="cookielawinfo-column-1">Cookie</th><th scope="col" class="cookielawinfo-column-3">Duration</th><th scope="col" class="cookielawinfo-column-4">Description</th></tr></thead><tbody><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">AWSELBCORS</td><td class="cookielawinfo-column-3">5 minutes</td><td class="cookielawinfo-column-4">This cookie is used by Elastic Load Balancing from Amazon Web Services to effectively balance load on the servers.</td></tr></tbody></table></div> </div> </div> </div> <div class="cli-tab-section"> <div class="cli-tab-header"> <a id="wt-cli-tab-link-analytics" tabindex="0" role="tab" aria-expanded="false" aria-describedby="wt-cli-tab-analytics" aria-controls="wt-cli-tab-analytics" class="cli-nav-link cli-settings-mobile" data-target="analytics" data-toggle="cli-toggle-tab"> Analytics </a> <div class="cli-switch"> <input type="checkbox" class="cli-user-preference-checkbox" id="wt-cli-checkbox-analytics" aria-label="analytics" data-id="checkbox-analytics" role="switch" aria-controls="wt-cli-tab-link-analytics" aria-labelledby="wt-cli-tab-link-analytics" /> <label for="wt-cli-checkbox-analytics" class="cli-slider" data-cli-enable="Enabled" data-cli-disable="Disabled"><span class="wt-cli-sr-only">analytics</span></label> </div> </div> <div class="cli-tab-content"> <div id="wt-cli-tab-analytics" tabindex="0" role="tabpanel" aria-labelledby="wt-cli-tab-link-analytics" class="cli-tab-pane cli-fade" data-id="analytics"> <div class="wt-cli-cookie-description">Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc. <table class="wt-cli-element cookielawinfo-row-cat-table cookielawinfo-winter"><thead><tr><th scope="col" class="cookielawinfo-column-1">Cookie</th><th scope="col" class="cookielawinfo-column-3">Duration</th><th scope="col" class="cookielawinfo-column-4">Description</th></tr></thead><tbody><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">_ga</td><td class="cookielawinfo-column-3">2 years</td><td class="cookielawinfo-column-4">The _ga cookie, installed by Google Analytics, calculates visitor, session and campaign data and also keeps track of site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognize unique visitors.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">_ga_*</td><td class="cookielawinfo-column-3">1 year 1 month 4 days</td><td class="cookielawinfo-column-4">Google Analytics sets this cookie to store and count page views.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">_gat_UA-*</td><td class="cookielawinfo-column-3">1 minute</td><td class="cookielawinfo-column-4">Google Analytics sets this cookie for user behaviour tracking.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">_gat_UA-12672498-1</td><td class="cookielawinfo-column-3">1 minute</td><td class="cookielawinfo-column-4">A variation of the _gat cookie set by Google Analytics and Google Tag Manager to allow website owners to track visitor behaviour and measure site performance. The pattern element in the name contains the unique identity number of the account or website it relates to.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">_gid</td><td class="cookielawinfo-column-3">1 day</td><td class="cookielawinfo-column-4">Installed by Google Analytics, _gid cookie stores information on how visitors use a website, while also creating an analytics report of the website's performance. Some of the data that are collected include the number of visitors, their source, and the pages they visit anonymously.</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">vuid</td><td class="cookielawinfo-column-3">2 years</td><td class="cookielawinfo-column-4">Vimeo-generated ID used for generating analytics information for the video owner.</td></tr></tbody></table></div> </div> </div> </div> <div class="cli-tab-section"> <div class="cli-tab-header"> <a id="wt-cli-tab-link-advertising" tabindex="0" role="tab" aria-expanded="false" aria-describedby="wt-cli-tab-advertising" aria-controls="wt-cli-tab-advertising" class="cli-nav-link cli-settings-mobile" data-target="advertising" data-toggle="cli-toggle-tab"> Advertising </a> <div class="cli-switch"> <input type="checkbox" class="cli-user-preference-checkbox" id="wt-cli-checkbox-advertising" aria-label="advertising" data-id="checkbox-advertising" role="switch" aria-controls="wt-cli-tab-link-advertising" aria-labelledby="wt-cli-tab-link-advertising" /> <label for="wt-cli-checkbox-advertising" class="cli-slider" data-cli-enable="Enabled" data-cli-disable="Disabled"><span class="wt-cli-sr-only">advertising</span></label> </div> </div> <div class="cli-tab-content"> <div id="wt-cli-tab-advertising" tabindex="0" role="tabpanel" aria-labelledby="wt-cli-tab-link-advertising" class="cli-tab-pane cli-fade" data-id="advertising"> <div class="wt-cli-cookie-description">Advertising cookies are used to recommend visitors products and services based on their web browsing behavior. <table class="wt-cli-element cookielawinfo-row-cat-table cookielawinfo-winter"><thead><tr><th scope="col" class="cookielawinfo-column-1">Cookie</th><th scope="col" class="cookielawinfo-column-3">Duration</th><th scope="col" class="cookielawinfo-column-4">Description</th></tr></thead><tbody><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">_guid</td><td class="cookielawinfo-column-3">90 days</td><td class="cookielawinfo-column-4">linkedin.com - Used to identify a LinkedIn Member for advertising through Google ads - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">AMCVS_14215E3D5995C57C0A495C55%40AdobeOrg</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Indicates the start of a session for Adobe Experience Cloud - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">AnalyticsSyncHistory</td><td class="cookielawinfo-column-3">30 days</td><td class="cookielawinfo-column-4">.linkedin.com - Used to store information about the time a sync took place with the lms_analytics cookie - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">bcookie</td><td class="cookielawinfo-column-3">1 year</td><td class="cookielawinfo-column-4">.linkedin.com - Browser Identifier cookie used for diagnostic purposes. - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">dfpfpt</td><td class="cookielawinfo-column-3">2 years</td><td class="cookielawinfo-column-4">.linkedin.com - Unique user identifier to prevent abuse in payment workflows for LinkedIn - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">fptctx2</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Used to prevent abuse in payment workflows for LinkedIn - Microsoft</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">gpv_pn</td><td class="cookielawinfo-column-3">6 months</td><td class="cookielawinfo-column-4">.linkedin.com - Used to retain and fetch previous page visited in Adobe Analytics - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">lang</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Used to remember a user's language setting to ensure LinkedIn.com displays in the language selected by the user in their settings. - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">li_gp</td><td class="cookielawinfo-column-3">1 year</td><td class="cookielawinfo-column-4">.linkedin.com - Stores privacy preferences for guests to LinkedIn - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">li_sugr</td><td class="cookielawinfo-column-3">90 days</td><td class="cookielawinfo-column-4">.linkedin.com - Used to make a probabilistic match of a user's identity - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">liap</td><td class="cookielawinfo-column-3">1 year</td><td class="cookielawinfo-column-4">.linkedin.com - Used by non-www.domains to denote the logged in status of a member - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">lidc</td><td class="cookielawinfo-column-3">24 hours</td><td class="cookielawinfo-column-4"> .linkedin.com - To facilitate data center selection - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">lms_ads</td><td class="cookielawinfo-column-3">30 days</td><td class="cookielawinfo-column-4">.linkedin.com - Used to identify LinkedIn Members off LinkedIn for advertising - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">lms_analytics</td><td class="cookielawinfo-column-3">30 days</td><td class="cookielawinfo-column-4">.linkedin.com - Used to identify LinkedIn Members off LinkedIn for analytics - LinkedIn</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_cc</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Used to determine if cookies are enabled for Adobe Analytics - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_fid</td><td class="cookielawinfo-column-3">180 days</td><td class="cookielawinfo-column-4">.linkedin.com - Unique identifier for Adobe Analytics - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_ips</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Tracks percent of page viewed - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_plt</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Tracks the time that the previous page took to load - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_ppv</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Used by Adobe Analytics to retain and fetch what percentage of a page was viewed - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_sq</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Used to store information about the previous link that was clicked on by the user by Adobe Analytics - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_tp</td><td class="cookielawinfo-column-3">session</td><td class="cookielawinfo-column-4">.linkedin.com - Tracks percent of page viewed - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">s_tslv</td><td class="cookielawinfo-column-3">6 months</td><td class="cookielawinfo-column-4">.linkedin.com - Used to retain and fetch time since last visit in Adobe Analytics - Adobe</td></tr><tr class="cookielawinfo-row"><td class="cookielawinfo-column-1">UserMatchHistory</td><td class="cookielawinfo-column-3">30 days</td><td class="cookielawinfo-column-4">linkedin.com - Used for id sync process. 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