Served as an expert witness on behalf of the Tax Division of the U.S. Department of Justice or the Commissioner of Internal Revenue in a number of cases over the last decade involving sophisticated financial strategies that reduce income tax liability. His testimony has been cited in a number of judicial decisions that found that the strategies lacked economic substance apart from their tax consequences and/or that they lacked a substantial non-tax business purpose. Among these decisions are Jade Trading, U.S. Court of Federal Claims; Country Pine Finance, U.S. Tax Court; Fidelity International Currency Advisor A Fund, LLC, and Fidelity High Tech Advisor A Fund, LLC, consolidated, U.S. District Court, District of Massachusetts; K2 Trading Ventures, LLC, U.S. Court of Federal Claims, and Mark L. Kerman and Lucy M. Kerman, U.S. Tax Court, Affirmed, U.S. Court of Appeals for the Sixth Circuit. The Court of Appeals decision explicitly confirmed that Dr. Kolbe’s analytical approach was reasonable under the U.S. Supreme Court’s Daubert “gatekeeping” standard. (For clarity, Dr. Kolbe also has assisted taxpayers in disputes involving the same legal issues, but so far has not served as a witness on behalf of a taxpayer.)