Publication Date: 2018-09-06
Practice Area: Insurance Law | Tax
Industry: Insurance
Court: Appellate Division, First Department
Judge: Justice Sallie Manzanet-Daniels
Attorneys: For plaintiff: For Moody's Corporation, Moody's Investors Service Inc., Moody's Assureco Inc., Moody's Assurance Company, Inc., MIS Asset Holdings, Inc. and MIS Quality Management Corp., appellants: Benjamin Walker, Sharon L. Nelles and Jennifer H. Blecher of counsel, Sullivan & Cromwell LLP, New York
for defendant: For Anonymous/State of New York, ex rel. Aniruddha Banerjee, etc., appellant/respondent: David Kovel John R. Low-Beer and Seth M. Shapiro of counsel, John A Beranbaum of counsel, Kirby McInerney LLP, New York, Beranbaum Menken LLP, New York ; For Respondent: Jonathan P. Wolfert and Owen R. Wolfe of counsel, Seyfarth & Shaw LLP, New York
Case Number: 103997/12
Moody's Tax Treatment of MAC Was Abusive Due to Sham Nature Unchanged by Restructuring
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