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Castle Harbour Aircraft Leasing Deal Works for District Court  


Author:  Staff Editors.


Source: Volume 19, Number 01, September/October 2005 , pp.56-61(6)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Although the shelter used by Long-Term Capital Management was not accepted as working as advertised by a federal district court judge in Connecticut, another arrangement passed muster with another judge in the same district. In TIFD II-E Inc., the Tax Matters Partner of Castle Harbour-1 LLC v. U.S., Judge Stefan R. Underhill found that obtaining financing from foreign banks through a partnership arrangement could accomplish the tax goals intended.

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