Morgan Lewis

C. Terrell Ussing

Associate

C. Terrell Ussing concentrates his practice in the area of tax controversy and represents clients at all stages of federal tax controversy. His main focus is on transfer pricing and other international tax issues.

selected representations

  • Represented The Coca-Cola Company v. Commissioner, Tax Court Docket No. 31183-15 (transfer pricing; trial scheduled for March 2018)
  • Represented Amazon.com, Inc. v. Commissioner, US Tax Court Docket No. 31197-12 (transfer pricing: valuation of cost share buy-in and related CSA issues)

Education

  • University of Virginia School of Law, 2012, J.D.
  • North Georgia College and State University, 2009, B.A.
  • North Georgia College and State University, 2009, B.B.A.

Admissions

  • District of Columbia
  • Massachusetts

Awards and Affiliations

Rising Rising, Tax: US taxes: contentious, The Legal 500 US (2019)

Member, Practice Group of the Year, Tax, Law360 (2017)

Low-Income Return Preparer, Rep. Eleanor Holmes Norton’s DC Tax Fair (2013)

Editor, Virginia Journal of International Law (2012)

Wall Street Journal Student Achievement Award (2009)

Omicron Delta Kappa

Publications

1/3/2016 - Will EU Findings Press US For Greater Tax Transparency, Law360

News

4/6/2017 - Morgan Lewis Secures Victory for Amazon in Tax Dispute with IRS