Jonathan Rush

Jonathan has participated in many of the largest matters in U.S. Tax Court history and provided expert accounting testimony. Notable tax controversy matters in which Jonathan has participated or been designated as an accounting expert include:

• • Amgen Inc. & Subsidiaries v. Commissioner, C. Docket Nos. 16017-21 and 15631-22
  • Eaton Corporation & Subsidiaries v. Commissioner, C. Docket Nos. 2607-23 and 2608-23 (Nov. 13, 2025)
  • Facebook v. Commissioner, C. Docket No. 21959-16
  • The Coca-Cola Company v. Commissioner, 155 T.C. No. 10 (2020)
  • Amazon.com, Inc. v. Commissioner, 148 T.C. 108 (2017), affirmed 934 F.3d 976 (9th Cir. 2019)
  • Veritas Software v. Commissioner, 133 T.C. 297 (2009)
  • Automotive component manufacturer v. United States (2026, matter ongoing)
  • Semiconductor manufacturer v. Commissioner (2025, settled prior to trial)
  • Data storage manufacturer v. Commissioner (2022, settled prior to trial)
  • Financial services company v. Commissioner (2011, settled prior to trial)
  • Medical device manufacturer v. Commissioner (2010, settled prior to trial)

• Representative accounting analyses and litigation support include, among others: preparation of product line and geographic profitability statements;  disaggregation of accounting data to identify and summarize capital contributions and intercompany loan transactions;  disaggregation of intercompany transactions to reflect the originating nature/character of key intercompany charges; and preparation of product and customer life studies.

Class Action Litigation

Jonathan also provides expert support services for corporations and their outside counsel involved in class action disputes, including:

• Served as the lead consultant in numerous class action disputes, working with corporations and outside counsel to quantify potential exposure, address class certification issues, assist with settlement negotiations, and resolve discovery disputes.
• Worked with some of the world’s largest and most diverse data warehouses to create analytical litigation repositories of transactional data, financial and accounting data, headcount and payroll data, time and attendance data, computer and phone logs, facility tracking data, and customer billing data.