Liberty Global, Inc. v. USA

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Case overview

Case Number:

1:20-cv-03501

Court:

Colorado

Nature of Suit:

Tax Suits

Judge:

R. Brooke Jackson

Firms

Sectors & Industries:

  1. January 03, 2024

    10th Circ. To Hear Liberty Global's $109M Tax Refund Case

    Telecommunications company Liberty Global Inc. has appealed to the Tenth Circuit regarding a Colorado federal court's decision that denied the company a $109 million tax refund claim by concluding that underlying intercompany transactions lacked economic substance other than to significantly reduce its tax bill.

  2. January 01, 2024

    Federal Tax Cases To Watch In 2024

    The fates of unrealized income under the U.S. Constitution and the Internal Revenue Service's rulemaking authority under Chevron deference are hot-button tax topics in cases pending before the U.S. Supreme Court. Here, Law360 runs down some of the top federal cases tax experts will be keeping a close eye on in 2024.

  3. November 02, 2023

    Liberty Global's Tax Evasion Bars $109M Refund, Judge Rules

    Telecommunications company Liberty Global Inc. is not entitled to a tax refund of more than $109 million because the intercompany transactions underlying its claim were meant primarily to evade taxes, a Colorado federal judge ruled.

  4. August 01, 2023

    Liberty Global Transactions Don't Merit Tax Refund, Gov't Says

    The U.S. government asked a Colorado federal court to disregard intercompany transactions that are the basis of a tax refund claim from telecommunication company Liberty Global, arguing they are nothing more than tax avoidance maneuvers under the economic substance doctrine.

  5. July 06, 2023

    Federal Tax Cases To Watch In 2nd Half Of 2023

    In the second half of 2023, tax pros will be watching a U.S. Supreme Court challenge to the repatriation tax enacted in the 2017 federal tax overhaul and a dispute between the government and multinational telecommunications company Liberty Global Inc. in a Colorado federal court. Here, Law360 highlights those and other notable pending federal tax cases to watch for the rest of the year.

  6. December 22, 2022

    Top Federal Tax Cases Of 2022

    During a consequential year, the U.S. Supreme Court allowed a House panel to get former President Donald Trump's tax returns and found the U.S. Tax Court could hear a firm’s day-late challenge regarding a levy it faced. Here, Law360 reviews some of the most significant federal tax decisions of 2022.

  7. July 15, 2022

    International Tax Cases To Watch In The Second Half Of 2022

    Tax practitioners will have several high-stakes cases to track during the second half of 2022, including disputes brought by major U.S. multinational corporations that have accused the federal government of overstepping when writing regulations and reallocating foreign profits. Here, Law360 looks at eight key international tax cases to follow during the second half of 2022.

  8. July 01, 2022

    Top Federal Tax Cases Of 2022: Midyear Report

    Tax regulations' compliance with administrative law was a major theme in notable federal tax decisions in the first half of 2022, while the U.S. Supreme Court revived a law firm's day-late levy challenge in the U.S. Tax Court. Here, Law360 reviews those and other significant tax rulings by federal courts in the first half of the year.

  9. April 05, 2022

    Telecom Wins Part Of Suit Against Repatriation Tax Regs

    A Colorado federal court partially sided with telecommunications company Liberty Global in its case seeking to invalidate temporary regulations the U.S. Treasury Department issued limiting deductions on repatriated earnings because the government issued those rules without a comment period.

  10. January 25, 2022

    Foreign Income Deduction Rules Invalid, Telecom Tells Court

    The U.S. Treasury Department lacked the authority to issue temporary regulations limiting deductions on repatriated earnings that Congress passed in the 2017 federal tax overhaul, telecommunications company Liberty Global told a Colorado federal court.