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Try CasePortal for FreeJ. Aenlle-Rocha finds in favor of the Japanese trustee for the American trustee's claim that the former advised the latter to sell Omniture to Adobe in December 2013, triggering a potential tax liability that would mitigate the Japanese trustee's own tax liability if TPP Capital Advisors (TPP) was the majority owner and the sale happened in Japan. The American trustee admitted that he and other trustees obtained ownership interests in TPP to create the tax avoidance strategy and the documents to defraud the Japanese National Tax Agency, which is illegal and against California public policy. Also, recordings clearly established that the Japanese trustee offered the American trustee and other trustees TPP ownership interest exchange for their assistance with the NTA audit.