David E Kahen

April 21, 2011 | New York Law Journal

David E. Kahen and Elliot Pisem, members of Roberts & Holland, review two recent Tax Court memorandum decisions where the court rejected arguments made by the Commissioner for the imposition of transferee liability on selling stockholders.

By David E. Kahen and Elliot Pisem

12 minute read

December 21, 2006 | New York Law Journal

David E. Kahen and Elliot Pisem, members of Roberts & Holland, analyze two cases which present contrasting views of government power in the tax area, with one emphasizing that a government assessment has to have some support to survive a taxpayer challenge and the other emphasizing the deference owed to the Service once it has taken a position on a tax accounting issue.

By David E. Kahen and Elliot Pisem

12 minute read