Legal Opinion

TBL Licensing LLC, f/k/a the Timberland Co.Subsid v. Werfel

Court of Appeals for the First Circuit

Decided September 8, 2023No. 22-1783PublishedCited by 1 opinion

1Opinion of the Court

United States Court of Appeals For the First Circuit No. 22-1783 TBL LICENSING LLC, f/k/a The Timberland Company, and subsidiaries (a consolidated group), Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. APPEAL FROM THE UNITED STATES TAX COURT [Hon. James S. Halpern, U.S. Tax Court Judge] Before Kayatta, Lipez, and Gelpí, Circuit Judges. Shay Dvoretzky, with whom Christopher Bowers, Nathan Wacker, Parker Rider-Longmaid, Sylvia O. Tsakos, Hanaa Khan, Skadden, Arps, Slate, Meagher & Flom LLP, James Preston Fuller, and Fenwick & West LLP were on brief, for…

2Cases cited8 opinions

  1. Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
  2. IBP, Inc. v. AlvarezSupreme Court of the United States · 2005
  3. Babb v. WilkieSupreme Court of the United States · 2020
  4. Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
  5. Commissioner v. ClarkSupreme Court of the United States · 1989

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3Cited by1 opinion

  1. Anthony Edward G. v. Martin O’Malley, Commissioner of Social SecurityDistrict Court, S.D. California · 2024

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