Brian W. Kittle

In addition to his controversy practice, he frequently speaks on and authors articles about substantive and procedural tax issues.

Chambers USA says: "Brian is an effective, technically savvy and efficient lawyer. His breadth of knowledge and ability to connect the dots between legal arguments and factual patterns is remarkable."

Given Brian’s key roles in several high-stakes litigations and controversies, his recent rankings include being:

• Named Law360’s 2019 and 2023 MVP of Tax.
• Named a leading lawyer by Legal 500 for a fifth consecutive year.
• Ranked as a leading lawyer by Chambers USA in its Nationwide Tax Controversy category.
• Named Practice Leader of the Year in the North America Tax Litigation and Disputes category by International Tax Review during the 2021 Americas Awards.
• Ranked as a Super Lawyer for nearly a decade in tax controversy.
• Included in Lawdragon’s exclusive list of 500 Leading Litigators in America in 2022 and 2023.

• Cross Refined Coal, LLC v. Commissioner, T.C. Docket. No. 19502-17, Index No. 177 (U.S. Tax Ct. Aug. 29, 2019) (finding that refined coal production partnership was a bona fide partnership and that its partners were bona fide partners).
• Eaton Corporation v. Comm'r, No. 5576-12 (US Tax Court) (Taxpayer victory in the first case involving a court’s consideration of an IRS decision to retroactively cancel an advance pricing agreement).
• Eaton Corporation v. Comm'r, (T.C. Docket No. 28040-14). (Transfer pricing and sub-part F adjustments).

• CIBC USA Holdings v. United States, Docket No. 1:16-cv-01158-CFL, Ct. Fed. Cl. (IRC 162 expense deduction and allocation issues, on-going).
• Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5501-12 (IRC 482 reallocations; settlement pending).
• Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5502-12 (IRC 482 reallocations; settlement pending).
• Boston Scientific Corporation v. Commissioner of Internal Revenue, T.C. Docket No. 26876-11 (IRC 482 reallocations; settlement pending).
• Guidant LLC v. Commissioner of Internal Revenue, T.C. Docket No. 5989-11 (IRC 482 reallocations; settlement pending).
• Cardiac Pacemakers, Inc. v. Commissioner of Internal Revenue, T.C. Docket No. 5990-11 (IRC 482 reallocations; settlement pending).
• Cardiac Pacemakers, Inc. v Commissioner of Internal Revenue, T.C. Docket No. 10985-11 (IRC 367 allocations; settlement pending).
• United States v. Eaton Corporation, 1:13-mc-102, 1:13-mc-111, 1:13-mc-112 (N.D. Ohio 2014); 2:13-cv-01825 (W.D. Pa. 2014); 3:13-cv-01956 (D.P.R. 2014) (Summons enforcement litigation).
• United States v. Eaton Corporation, 1:12 MC 24, 1:12 MC 25, 1:12 MC 26, 1:12 MC 27, 2012 WL 3486910 (N.D. Ohio Aug. 15, 2012) (Summons enforcement litigation).
• Unionbancal Corp. v. United States, No. 06-587 (Ct. Fed. Cl., tried April 2012). (Successfully defended against the government's motion for summary judgment; pending case regarding the proper tax treatment of leveraged leases involving a foreign power facility and domestic sports arena).
• Consolidated Edison Company of New York v. United States, 90 Fed. Cl. 228, (Ct. Fed Cl., decision 2009), (upholding the taxpayer's Federal tax treatment of a leveraged lease (LILO) involving a foreign power facility, reversed on appeal, 2013 WL 93110).  
• Wells Fargo & Company v. United States, No. 06-628 (Ct. Fed. Cl., decision 2010). (Tax treatment of various sale-leaseback transactions and issues of genuine indebtedness. 
• Advised large chemical company in resolving significant valuation disputes in IRS Appeals, including representation of company in privilege disputes and IRS summons responses.
• Represented large produce company in a taxable acquisition and various sub-part F issues.
• Represented several companies during audit and IRS Appeals in connection with investments in various transactions the IRS terms so-called "tax shelters."
• Resolved several so-called "busted Section 351 transactions" on very favorable terms.