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1 [i] (2017)

handle is hein.preview/prvwbactxc0001 and id is 1 raw text is: 


                            American B~r Ass~vatbn
                          wwwpremecoupreview~org







                No. 16-1144

                   IN THE
  6upreme Court of tlje     tniteb *tateo

            CARLO J. MARINELLO, II,
                               Petitioner,
                     V.
          UNITED STATES OF AMERICA,
                              Respondent.
On Writ of Certiorari to the United States Court of
        Appeals for the Second Circuit

                 BRIEF OF
  AMERICAN COLLEGE OF TAX COUNSEL
            AS AMICUS CURIAE
       IN SUPPORT OF PETITIONER


ARMANDO GOMEZ
DAVID W. FOSTER
SKADDEN, ARPS, SLATE,
MEAGHER & FLOM LLP
1440 New York Ave., NW
Washington, DC 20005
202-371-7000


JENNY L. JOHNSON
  Counsel of Record
GUINEVERE M. MOORE
JOHNSON MOORE LLC
150 North Wacker Drive
Suite 1250
Chicago, IL 60606
312-549-9990
Jenny.johnson@
  jmtaxlitigation.com


Attorneys for Amicus Curiae

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