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CHEMTECH ROYALTY ASSOCIATES, L.P. v. U.S.

Civil Action No. 05-00944-BAJ-SCR, No. 06-cv-258-BAJ-SCR., 07-cv-405-BAJ-SCR, 10-cv-791-BAJ-SCR

CHEMTECH ROYALTY ASSOCIATES, L.P., by DOW EUROPE, S.A., as Tax Matters Partner v. UNITED STATES OF AMERICA.

United States District Court, M.D. Louisiana.

May 8, 2015.

Attorney(s) appearing for the Case

Chemtech Royalty Associates, L.P., As Tax Matters Partner real party in interest Dow Europe, S.A., Plaintiff, represented by David Mark Bienvenu, Jr. , Bienvenu, Bonnecaze, Foco, Viator and Holinga, APLLC, Christopher P. Murphy , Bingham McCutchen, LLP, Daniel M. Sosna , Morgan, Lewis, and Bockius LLP, David J. Curtin , Bingham McCutchen, LLP, Harry Joseph Philips, Jr. , Taylor, Porter, Brooks & Phillips, Hartman E. Blanchard, Jr. , Bingham McCutchen, LLP, James D. Bridgeman , Bingham McCutchen, LLP, John B. Magee , Bingham McCutchen, LLP, Phillip D. MacWilliams , U. S. Department of Justice, Preston J. Castille, Jr. , Taylor, Porter, Brooks & Phillips, Rajiv Madan , Bingham McCutchen, LLP, Robert A. Leonard , Bingham McCutchen, LLP, Ronald L. Buch, Jr. , Bingham McCutchen, LLP & Royce L. Tidwell , Bingham McCutchen, LLP.

Chemtech II, L.P., Plaintiff - Consolidated, represented by David Mark Bienvenu, Jr. , Bienvenu, Bonnecaze, Foco, Viator and Holinga, APLLC.

Chemtech II, LP by IFCO, Inc., Plaintiff - Consolidated, represented by David Mark Bienvenu, Jr. , Bienvenu, Bonnecaze, Foco, Viator and Holinga, APLLC.

United States of America, Defendant, represented by James Patrick Thompson , United States Attorney's Office, John Joseph Gaupp , United States Attorney's Office, Philip M. Schreiber , U.S. Department of Justice, Robert L. Welsh , U.S. Department of Justice, Thomas F. Koelbl , U.S. Department of Justice & Thomas J. Sawyer , U.S. Department of Justice.

United States of America, Counter Claimant, represented by John Joseph Gaupp , United States Attorney's Office - BR.

Chemtech Royalty Associates, L.P., As Tax Matters Partner, Counter Defendant, represented by David Mark Bienvenu, Jr. , Bienvenu, Bonnecaze, Foco, Viator and Holinga, APLLC, Christopher P. Murphy , Bingham McCutchen, LLP, Harry Joseph Philips, Jr. , Taylor, Porter, Brooks & Phillips, Preston J. Castille, Jr. , Taylor, Porter, Brooks & Phillips, Robert A. Leonard , Bingham McCutchen, LLP, Royce L. Tidwell , Bingham McCutchen, LLP, Christopher P. Murphy , Bingham McCutchen, LLP, Harry Joseph Philips, Jr. , Taylor, Porter, Brooks & Phillips, Preston J. Castille, Jr. , Taylor, Porter, Brooks & Phillips, Robert A. Leonard , Bingham McCutchen, LLP & Royce L. Tidwell , Bingham McCutchen, LLP.

SUPPLEMENTAL MEMORANDUM RULING

This matter is before the Court on remand from the U.S. Court of Appeals for the Fifth Circuit. The matter concerns the tax consequences of two transactions undertaken by Dow Chemical Company ("Dow") and a number of banks from 1993 through 2006. During...

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