Further Lessons From Whirlpool

Tax Notes International, December 12, 2022, p. 1373

7 Pages Posted: 10 Jan 2023

See all articles by Jeffery M. Kadet

Jeffery M. Kadet

University of Washington - School of Law

Date Written: December 12, 2022

Abstract

After Tax Notes International published my article “The Lessons of Whirlpool,” it received a letter to the editor from Lowell D. Yoder, David G. Noren, Jonathan D. Lockhart, and Elizabeth C. Lu,2 all of whom are with McDermott Will & Emery LLP. They appropriately disclosed that all were involved in preparing the amicus brief filed by the National Association of Manufacturers (NAM) on August 3, 2022, in support of Whirlpool’s petition for a writ of certiorari from the U.S. Supreme Court.

My review of their letter indicated not only major disagreement on the conclusion (which understandably blindly supported NAM's position in its certiorari filing), but also on their incorrect references to certain authorities.

This "Further Lessons from Whirlpool" piece, in the form of a letter to the editor of Tax Notes International, covers the major disagreement. It also notes, but does not discuss, the fact of the incorrect references. The letter included an offer to interested readers to provide a longer form of the letter that included such discussion of incorrect references, and invited such readers to email the writer at kadetj@uw.edu for a copy.

Keywords: Subpart F, Branch Rule, Manufacturing Branch Rule, Maquiladoras, International Taxation, Whirlpool, foreign base company sales income, FBCSI

JEL Classification: H21, H25, K34, E62

Suggested Citation

Kadet, Jeffery M., Further Lessons From Whirlpool (December 12, 2022). Tax Notes International, December 12, 2022, p. 1373, Available at SSRN: https://ssrn.com/abstract=4308994

Jeffery M. Kadet (Contact Author)

University of Washington - School of Law ( email )

William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States

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