Sirius Solutions v. CIR
Fifth Circuit: Payment to 'Consulting Firm' Was Disguised Dividend, Not Business Expense
Fifth Circuit · 2026-01-16 · Defendant Win · Impact: 30/100
Sirius Solutions v. CIR, decided by Fifth Circuit on January 16, 2026, resulted in a defendant win outcome. The Fifth Circuit affirmed the Tax Court's decision, holding that Sirius Solutions LLC was n...