| Alan Horowitz’s practice focuses on appellate litigation, with particular experience in federal tax appeals. Although he practices primarily in the United States Supreme Court and federal courts of appeals, he also represents clients in litigation of legal issues in trial court. More > Alan Horowitz’s practice focuses on appellate litigation, with particular experience in federal tax appeals. Although he practices primarily in the United States Supreme Court and federal courts of appeals, he also represents clients in litigation of legal issues in trial court.
Prior to joining the firm, Mr. Horowitz worked in the Solicitor General’s Office at the Department of Justice from 1979 to 1990, serving under four Solicitors General. During that time he argued more than 25 cases before the United States Supreme Court and briefed many others on a variety of topics, including constitutional, statutory, and criminal issues. From 1986 to 1990, he served as the Tax Assistant to the Solicitor General and had primary responsibility both for conducting the government’s tax litigation before the United States Supreme Court and for overseeing the government’s determinations to appeal adverse tax decisions. During his tenure in the Solicitor General’s Office, Mr. Horowitz briefed and argued some of the most significant tax cases of that period.
Since coming to Miller & Chevalier, Mr. Horowitz has continued his Supreme Court practice while also handling numerous cases in federal courts of appeals across the country. His achievements include three cases in which his client prevailed on appeal following an unfavorable trial court decision and then convinced the United States Supreme Court to deny the United States government’s petition for certiorari.
While at Columbia Law School, Mr. Horowitz served as Articles and Book Reviews Editor of the Columbia Law Review. < Brief Bio
- Washington Mutual Inc. v. United States, No. 09-36109 (9th Cir. Mar. 3, 2011) (successfully appealed decision denying basis to intangible assets received in a supervisory merger).
- COSVI v. FAC, No. 08-1576 (1st Cir. Apr. 9, 2009) (Successfully appealed a sanctions award imposed under the district court’s inherent power).
- Robinson v. United States, 335 F.3d 1365 (Fed. Cir. 2003) (executive compensation deduction), cert. denied, 540 U.S. 1105 (2004) (Representation of the controlling shareholder of a film company in persuading the Federal Circuit to reverse an unfavorable decision on an executive compensation issue and then successfully opposing the government's petition for certiorari).
- Arkansas Best Corp. v. Commissioner, 485 U.S. 212 (1988) (Validity of Corn Products doctrine -- whether stock acquired for business purpose can be treated as capital asset).
- United States v. General Dynamics Corp., 481 U.S. 239 (1987) ("All events test" as applied to estimation of future employee health benefit claims against self-insurer).
Government Experience
- Assistant to the Solicitor General, U.S. Department of Justice, 1979 - 1986
- Tax Assistant to the Solicitor General, U.S. Department of Justice, 1986 - 1990
Rankings and Recognition
- Chambers USA: Tax Controversy (National), 2007 - 2011
- Legal 500: Tax: Tax Controversy, 2008, 2010 - 2011
Professional and Community Involvement Court Admissions - United States Supreme Court
- United States Court of Appeals for the Federal Circuit
- United States Court of Appeals for the District of Columbia Circuit
- United States Tax Court
- United States Court of Appeals for the First Circuit
- United States Court of Appeals for the Second Circuit
- United States Court of Appeals for the Third Circuit
- United States Court of Appeals for the Fourth Circuit
- United States Court of Appeals for the Fifth Circuit
- United States Court of Appeals for the Sixth Circuit
- United States Court of Appeals for the Seventh Circuit
- United States Court of Appeals for the Ninth Circuit
- United States Court of Appeals for the Tenth Circuit
- United States Court of Federal Claims
Education - J.D., Columbia University School of Law, 1977
- S.B., Massachusetts Institute of Technology, 1974
| |