Castle Harbour Aircraft Leasing Deal Works for District Court
Author: Staff Editors.
Source: Volume 19, Number 01, September/October 2005 , pp.56-61(6)
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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.Keywords:
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