Our Tax Department focuses on the tax issues faced by middle market companies, with a particular focus on the tax consequences of limited liability ownership. The leader of our Tax Department is presently the Chair of the Connecticut Bar Association Tax Subcommittee.
Pastore & Dailey LLC has previously partnered with Latham & Watkins LLP to file a petition for certiorari seeking Supreme Court review of a decision from the Second Circuit Court of Appeals concerning the tax treatment of employee benefit plans. The Petition was based in part on a split in the Circuit Courts concerning the level of review required in appeals from the U.S. Tax Court. Pastore & Dailey LLC and Latham & Watkins LLP argued that an Article Three District Court should review issues of tax liability for U.S. citizens on a de novo basis, instead of giving deference to the Tax Court, as U.S. citizens are entitled to an Article Three review when issues of their Federal tax obligations are at stake.