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Jeffry J. ErneyPartner
Baker & Hostetler LLP
3200 National City Center, 1900 East Ninth Street
Cleveland, Ohio
44114-3485
(Cuyahoga Co.)
Telephone: 216-621-0200
Telecopier: 216-696-0740
To contact an attorney on the Internet use first initial and surname followed by @bakerlaw.com
http://www.bakerlaw.com
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Profile Visibility  | | #773 in weekly profile views out of 6,227 lawyers in Cleveland, Ohio | | #113,845 in weekly profile views out of 968,565 total lawyers Overall |
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| Practice Areas | Taxation; Business Litigation | | | Education | Case Western Reserve University, J.D., 1988, Cleveland State University, B.S., 1982 | | | Admitted | 1988, Ohio; U.S. District Court, Northern District of Ohio; U.S. Tax Court; U.S. Court of Federal Claims | |
| Memberships | Cleveland and American Bar Associations; Cleveland Tax Bar. | | | Born | Cleveland, Ohio | | | Biography | Beta Alpha Psi. Recipient, Attorney of the Year Award, Chief Counsel's Office, Central Division, 1993; National Award for Advisory Opinions, Chief Counsel's Office, 1995; Internal Revenue Service Performance Award, 1989, 1990, 1994 and 1996. Certified Public Account, Ohio. Co-Author: "Unified Audit Procedures for Partnership & Passthrough Entities," Warren, Gorham & Lamont, 2000 Edition. Lecturer, Regulated Public Utilities Section, American Bar Association, 1992, 1994 and 1996. Business Law Instructor, Becker C.P.A. Review Course, September 1989-December 1999. Finance Council, Member, St. Clare Church, 1993-1996. | | | ISLN | 901425490 | | | Transactions | Obtained over a $1 million concession from the Appeals Division of the IRS for a case involving incentive stock options; Sustained $1.2 million of a research credit taken by a public company; Successfully defended a refund claim in the amount of $500,000 for a research credit; Obtained a favorable ruling from IRS relating to a VEBA plan; Obtained "no change" letters for three separate clients in cases that involved substantial corporate issues; Filed numerous protests, which are currently being worked in Appeals, involving the following topics: specified liability loss pursuant to IRC § 172 (f) Foreign Sales Corporation: Captive Life Insurance; Mark to Market - IRC § 475; repairs vs. maintenance; and the "one year rule." Governmental Experience: Obtained a favorable decision from the United States Tax Court in the case of Southwestern Energy Co. v. Commissioner, 100 T.C. 500 (1993), involving the deductibility for repayment of overrecoveries, and the accrual of interest on convertable bonds; Received a favorable opinion from the United States Tax Court regarding built in gains - IRC § 1374. Argo Sales v. Commissioner, 105 T.C. 86 (1995); Established precedential law in the area of discharge of indebtedness income. Babin v. Commissioner, T.C. Memo 1992-673 (1992), aff'd, 23 F.3d 1032 (6th Cir. 1994), reh'g denied, 1994 U.S. App. Lexis (6th Cir. 1994), cert. denied,513 U.S. 961 (1994); Obtained a favorable decision from the United States Tax Court regarding the determination of debt vs. equity. Ginsberg v. Commissioner, T.C.M. 1992-372 (1992), aff'd in part, rev'd in part, 1993 U.S. App. Lexis 21519 96th Cir.1993); Obtained a favorable decision from the United States Tax Court in a case involving the determination of transferee liability. Staffilino v. Commissioner, T.C.M. 1992-706 (1992); Member of litigation team that successfully defended the IRS position relating to contributions in aid of construction - IRC § 118. Florida Progress Corp. v. United States, 82 A.F.T.R. 2d 5363 (1998); Member of legal team that developed IRS Coordinated Issue Paper-Utilities Specialization Program for the following issues: ITC for Transitional Property; IRC § 1341-Excess Deferred Taxes; and Decommissioning and Decontamination costs; Specialization Program for the following issues: ITC for Transitional Property; IRC § 1341-Excess Deferred Taxes; and Decommissioning and Decontamination costs. | |
Documents by this lawyer on Martindale.com
Qualified Conservation Contribution Substantial Compliance IssuesJeffry J. Erney, Jeffrey H. Paravano, Robert R. Galloway, Michelle M. Hervey, August 11, 2009 Two recent court decisions have addressed issues relating to substantial compliance with the contemporaneous documentation rules relating to charitable gifts of conservation easements: Bruzewicz v. United States, 604 F. Supp. 2d 1197, 1200 (N.D. Ill. 2009) and Gomez v. Commissioner, T.C. Summ. Op....
Fifth Circuit Applies "Cohan Rule" to Research CreditJeffry J. Erney, June 24, 2009 On June 9th the Fifth Circuit vacated the opinion of the Southern District of Texas in the case of United States v. McFerrin, 2008-2 USTC ¶50,583. In doing so, the Fifth Circuit held that under the "Cohan Rule," where the taxpayer lacks records to establish the amount of the research tax... |
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