D.C. Court of Appeals Hears Arguments in Transfer Pricing Suits


M. Miller Baker represented clients in three oil industry transfer cases that the DC Office of Tax and Revenue (OTR) is appealing to the District of Columbia Court of Appeals. Another court had earlier found for the taxpayers in ruling against the Chainbridge method OTR used to make tax assessments against them; Mr. Baker called that method “a cash cow for the District,” and said if the appeals court upheld it, OTR could abuse the litigation process by continuing to apply the Chainbridge method to taxpayers to get nuisance-value settlements.