Video

  • 23 minutes

Intangible Nexus Claims and PL 86-272

 
The concept of intangible nexus really started with the case of Geoffrey, Inc. v. South Carolina Tax Comm. Listen to our speaker, John P. Barrie, as he discusses this case and how that decision became the “law of the land” different from the Quill case. In this 22-minute video Mr. Barrie will review several cases involving intangible nexus in a few different states. He then moves on to discussing Public Law 86-272 (P.L. 86-272), which came about from a U.S. Supreme Court case dating to 1959.

John P. Barrie is a partner in the Washington and New York offices of Bryan Cave LLP. His practice focuses solely in the areas of federal and state tax controversy and transactional matters. Mr. Barrie is an adjunct professor in the graduate tax program at Georgetown University Law Center, where he has taught courses in reorganizations and corporate tax planning and at New York Law School where he has taught courses in corporate tax planning, S-corporations and tax court litigation.
Runtime: 23 minutes

Agenda

Faculty

John P. Barrie

John P. Barrie

Bryan Cave Leighton Paisner LLP

  • Partner in the Washington and New York offices of Bryan Cave Leighton Paisner LLP
  • Practice focuses solely in the areas of federal and state tax controversy and transactional matters
  • Regularly represents taxpayers before IRS Appeals Offices and the United States Tax Court
  • Transactional practice includes providing tax advice to public and private businesses in taxable and tax-free mergers, acquisitions, reorganizations, spinoffs, divestitures and restructurings
  • Former attorney-advisor, Judge Leon Irwin, United State Tax Court
  • Adjunct professor in the graduate tax program at Georgetown University Law Center, where he has taught courses in reorganizations and corporate tax planning and at New York Law School where he has taught courses in corporate tax planning, s-corporations and tax court litigation
  • Fellow of the American College of Tax Counsel
  • Listed in Best Lawyers of America and Super Lawyers
  • J.D. degree, University of California-Hastings; LL.M. degree in tax, New York University; B.A. degree, University of California-Los Angeles

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