Duane Webber on environmental background

A. Duane Webber

Partner
Baker & McKenzie LLP

Biography

Duane Webber is a member of the Firm's Global Executive Committee and chair of the North America region. He is principally involved in tax dispute resolution with the IRS and tax authorities in other jurisdictions, including a wide variety of alternative dispute resolution techniques and all administrative phases of a controversy through litigation in the US Tax Court, various US Courts of Appeal, the US Court of Federal Claims, and the US Supreme Court. The vast majority of his matters have been resolved without litigation, through appeals, competent authority, APAs, or other administrative dispute resolution processes. He has participated in cases involving a wide variety of domestic and international tax issues, including issues relating to Subpart F income, foreign tax credits, Administrative Procedure Act matters, transfer pricing, various excise tax matters, economic substance matters, insurance tax, consolidated returns, inventory and tax accounting, research tax credits, amortization of intangible assets, characterization of assets, and other matters.

Practice Focus

Duane concentrates on tax dispute resolution matters (including tax litigation), and a variety of international and domestic tax matters.

Representative Legal Matters

In addition to numerous non-docketed matters, his principal docketed cases include:

  • Altera Corp. & Subsidiaries v. Commissioner, 145 T.C. 3 (2015) (challenge to section 482 cost-sharing regulations based on Administrative Procedure Act)
  • America Online Inc. v. United States, 64 Fed. Cl. 571 (Ct. Fed. Cl. 2005), on appeal at Docket No. 05-5138 (Fed. Cir.) (overpayment of Federal excise tax for services provided by telecommunications providers)
  • Apple Computer Inc. v. Commissioner, US Tax Court Docket No. 17759-95 (whether assembly of personal computers CFC in Ireland constituted “manufacturing” for purposes of subpart F of the Code and other issues)
  • Apple Computer Inc. v. Commissioner, US Tax Court Docket No. 5496-93 (disallowance of entire research tax credit and other issues)
  • Aristrain Int’l Inc. v. Commissioner, US Tax Court Docket No. 20134-91 (allocations of income from non-U.S. corporation to its U.S. subsidiary relating to distribution activities)
  • Astra USA Inc. v. Commissioner, US Tax Court Docket Nos. 5565-97 & 10962-98 (issues relating to capitalization of marketing and distributing costs, valuation of intangible property, research tax credits, transfer pricing, and other matters)
  • Bausch & Lomb Incorporated v. Commissioner, 71 T.C.M. (CCH) 2031 (1996) (whether assembly of sunglasses by CFCs in Ireland and Hong Kong constituted “manufacturing” for purposes of subpart F of the Code and other issues)
  • Bausch & Lomb Incorporated v. Commissioner, 92 T.C. 525, 594 (1989), aff’d, 933 F.2d 1084 (2d Cir. 1991) (arm’s length nature of prices paid to Irish subsidiary for contact lenses and royalties received for the use of intangible property)
  • Borden Inc. v. United States, US Court of Fed. Claims No. 93-779T (qualification of property for energy tax credit)
  • CGG Americas Inc. v. Commissioner, US Tax Court Docket No. 25097-10 (application of section 167(h) to geophysical expenses relating to the exploration for oil and gas)

Professional Associations and Memberships

  • Federal Bar Association - Section on Taxation
  • International Tax Institute
  • Maryland State Bar Association
  • American Bar Association - Section on Taxation
  • District of Columbia Bar
  • J. Edgar Murdock American Inn of Court

Admissions

  • U.S. Court of Appeals, Eleventh Circuit~United States (2004)
  • U.S. Court of Appeals, Second Circuit~United States (2002)
  • U.S. Court of Appeals, First Circuit~United States (2001)
  • U.S. Court of Appeals, Federal Circuit~United States (2001)
  • U.S. Court of Appeals, Fifth Circuit~United States (2000)
  • U.S. Court of Appeals, Third Circuit~United States (1997)
  • U.S. Court of Appeals, Ninth Circuit~United States (1995)
  • U.S. Court of Appeals, Sixth Circuit~United States (1993)
  • U.S. Court of Federal Claims~United States (1992)
  • U.S. Supreme Court~United States (1989)
  • U.S. Tax Court~United States (1987)
  • District of Columbia~United States (1986)
  • Maryland~United States (1985)

Education

  • Georgetown University (LL.M. Taxation & Comparative Law) (1988)
  • Georgetown University Law Center (J.D., magna cum laude) (1984)
  • Kansas State University (B.S., cum laude) (1981)
  • Kansas State University (B.A.) (1981)

Languages

  • English

Publications:

Co-author, "Transfer Pricing Litigation Strategy and Tactics,” Ch. 2, BNA Tax Management Portfolio T.M. 888