Tag Archives: Sham Transaction

The Commissioner of Revenue’s Use of the Sham Transaction Doctrine Examined in Tax Analysts Column

In the most recent edition of “The Taxpayers’ Advocate”, a quarterly column published by Tax Analysts focusing on taxpayers’ rights in state and local tax, Michael A. Jacobs, Robert E. Weyman, Brent Beissel, and Jack Trachtenberg of Reed Smith LLP discuss the Massachusetts Commissioner of Revenue’s use of the sham transaction doctrine.  The column, titled … Continue Reading

Commonwealth Faces Tough Questions from Appeals Court Justices In Sham Transaction Case

As we previously reported, last year the Appellate Tax Board issued a decision expanding the application of the sham transaction doctrine to transactions intended to transfer Massachusetts payroll and property to a corporation that otherwise lacked nexus with Massachusetts.  The case, Allied Domecq Spirits and Wines USA, Inc. v. Commissioner, Mass. App. Ct. Dckt No. 2013-P-0984, … Continue Reading
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