Photo of Susan E. O’Banion

Susan E. O’Banion focuses her practice on tax matters.

Susan previously worked at a Big Four accounting firm, where she focused on international tax. While in law school, Susan served as comment editor for the Journal of Criminal Law and Criminology. Read Susan O'Banion's full bio. 

The October 2017 issue of Focus on Tax Strategies & Developments has been published. This issue includes five articles that provide insight into US federal and international tax developments and trends across a range of industries, as well as strategies for navigating these complex issues.

Republican Leaders Release Tax Reform Framework
By David G. Noren 

In a long-awaited decision, the US Tax Court recently held that gain realized by a foreign taxpayer on the sale of a partnership engaged in a US trade or business was a sale of a capital asset not subject to US tax, declining to follow Revenue Ruling 91-32. The government has yet to comment regarding