Cailin Liu is an associate focusing on estate planning and administration matters.
Education
- Columbia Law School, J.D., James Kent scholar, Harlan Fiske Stone scholar
- University of California, San Diego, B.S., cum laude
Admissions
- New York
Quick Finder
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Substance over Form and Sham Arguments Rebuffed: ‘Perrigo Co. v. United States’
In an article for the New York Law Journal, Elliot Pisem and David E. Kahen discuss a recent District Court decision regarding the application of substance over form and other “tax common law” doctrines in a context in which the Internal Revenue Service also proposed adjustments under IRC section 482.
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Disallowance of Excess Business Losses Made Permanent
In their latest article for the New York Law Journal, Ezra Dyckman and Charles S. Nelson write about how one often-overlooked provision that was made permanent by the OBBBA could have a significant negative impact on certain taxpayers, particularly those in the rental real estate industry.