Thomas Kittle-Kamp is co-leader of Mayer Brown’s Tax Controversy and Transfer Pricing practice. Since joining the firm in 1990, Tom has represented clients in every phase of tax controversy and litigation—from IRS examinations and administrative appeals, through the litigation, trial and appellate review of highly complex tax controversies running the range of international and domestic tax issues.
Tom has particular expertise in the litigation and administrative resolution of large-dollar transfer-pricing matters. As an adjunct to his controversy practice, Tom also advises clients with respect to the planning of related-party transactions.
He is co-author of the treatise Federal Income Taxation of Intellectual Properties and Intangible Assets(Thomson Reuters WG&L Tax Series 1997), which is updated twice a year.
Before joining Mayer Brown, Tom served as law clerk to Judge John A. Nordberg of the United States District Court for the Northern District of Illinois. Tom also worked as a newspaper reporter before entering law school—experience he brings to bear in crafting written advocacy that presents complex legal and factual issues simply and persuasively.
Tax Litigation: Tom’s experience includes the litigation, trial and appeal of major corporate cases involving transfer pricing disputes with respect to intangibles, services and goods (Westreco, National Semiconductor, Nestlé, UPS and Altera); substance-over-form, economic substance and step-transaction theories; valuation disputes, capitalization questions and debt-equity characterization issues; Subpart F and other international tax issues; Subchapter C and other domestic tax issues, such as the amortization of acquired intangible assets; leasing transactions; and procedural matters, including disputes about post-trial tax computations and statute of limitations questions. Tom also has repeatedly represented corporate clients with respect to tax-sharing disputes.
In other activities, Tom serves on the Board of Trustees of Court Theatre, the professional theater of the University of Chicago, and the Law Board of Northwestern University Pritzker School of Law.
- Northwestern University School of Law, JD, cum laude
- Bradley University, BA, summa cum laude
- US District Court for the Northern District of Illinois
- US Court of Appeals for the Ninth Circuit
- US Court of Appeals for the Eleventh Circuit
- US Tax Court
- US Court of Federal Claims
- Board of Trustees, Court Theatre, University of Chicago
- Law Board, Northwestern University Pritzker School of Law
- Tribune Media Company F.K.A. Tribune Company & Affiliates v. Commissioner of Internal Revenue, T.C. Docket No. 20940-16 (tax treatment of leveraged partnership transaction).
- Altera Corporation v. Commissioner of Internal Revenue, 145 T.C. No. 3 (2015), in 15-0 reviewed Tax Court opinion, holding invalid section 482 regulations requiring cost sharing participants to share amounts attributable to stock-based compensation.
- Boston Scientific Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 26876-11 (IRC § 482 reallocations).
- Cardiac Pacemakers, Inc. v Commissioner of Internal Revenue, T.C. Docket No. 10985-11 (IRC § 367 allocations).
- Unionbancal Corp. v. The United States, 93 Fed. Cl. 166 (2010), denying government motion for summary judgment in case involving leasing transaction.
- Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 2000-374, 80 T.C.M. (CCH) 829 (2000), involving unagreed computation under Tax Court Rule 155 and holding IRS to prior stipulations in resolving computations in favor of taxpayer.
- Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 152 F.3d 83 (2d Cir. 1998), involving Carnation acquisition and the valuation of trademarks.
- Nestlé Holdings, Inc. v. Commissioner of Internal Revenue, 70 T.C.M. (CCH) 682 (1995), involving I.R.C. § 482 reallocations and valuation issues arising from Carnation acquisition.
Rate : $$$