Hayden D. Brown: Lawyer with Mayer Brown LLP

Hayden D. Brown

Charlotte,  NC  U.S.A.
Phone+1 704 444 3512

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AV® Preeminent

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Practice Areas

  • Tax
  • Tax Transactions & Consulting
Contact InfoTelephone: +1 704 444 3512
Fax: +1 704 377 2033
University University of Colorado at Boulder, B.A., cum laude, 1980
Law SchoolNorthwestern School of Law of Lewis & Clark College, J.D., 1984; University of Denver College of Law, LL.M., Taxation, 1986
Admitted1984, Colorado; 1985, North Carolina; 1987, US Tax Court

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Deductibility of Settlement Payments: US First Circuit Rejects the IRS’s Interpretation of Talley and Section 162(f)
Hayden D. Brown,Geoffrey M. Collins,Brian W. Kittle, August 22, 2014
In Fresenius Medical Care Holdings, the US Court of Appeals for the First Circuit held that taxpayers can meet their burden of proving that a government settlement was compensatory—and thus deductible—with evidence beyond the settlement’s terms. Thus, if the settlement agreement...

US Banking Regulators Issue Additional Guidance Regarding Tax Allocation Agreements in Holding Company Structures
Scott A. Anenberg,Hayden D. Brown,J. Paul Forrester, June 30, 2014
US banking regulators (the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation and the Office of the Comptroller of the Currency) have issued final joint supplemental guidance (Guidance) regarding tax allocation agreements involving holding companies and...

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Office Information

Hayden D. Brown

214 N. Tryon Street, Suite 3800
CharlotteNC 28202


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