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SCHERING-PLOUGH CORP. v. U.S.

Civ. Action No. 05-2575 (KSH).

651 F.Supp.2d 219 (2009)

SCHERING-PLOUGH CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. New Jersey.

August 28, 2009.

Attorney(s) appearing for the Case

William J. O'Shaughnessy, Richard Hernandez, McCarter & English, LLP, Newark, NJ, Charles W. Hall, William S. Lee, Nancy T. Bowen, Tom C. Godbold, Reagan M. Brown, Edward J. Patterson III, Robert C. Morris, Fulbright & Jaworski, L.L.P., Houston, TX, for Plaintiff.

David Martin Katinsky, Lindsey W. Cooper, Lisa Lynn Bellamy, Dara B. Oliphant, Richard G. Jacobus, U.S. Department of Justice, Washington, DC, for Defendant.

OPINION

KATHARINE S. HAYDEN, District Judge.

I. INTRODUCTION

In this taxpayer refund action, the Court examines a domestic corporation's assignment of future income streams-derived from interest rate swaps with a third party-to its offshore subsidiaries, in exchange for lump-sum payments from the subsidiaries. In so doing, the Court must decide whether the structured transactions were in essence a loan from, or a sale to, the subsidiaries...

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