Overview
Stephen Kranz, who represented Microsoft in successfully challenging the third-party transfer pricing analyses used by the District of Columbia Office of Tax and Revenue, said that case should now be viewed “as binding as a matter of law” for subsequent cases, including ones he is handling. “While I am sure that before the Microsoft decision, some taxpayers were forced to settle to avoid the cost of litigation, taxpayers now should stand firm in opposing the use of a method that has been held to be invalid,” Mr. Kranz concluded.
