Meeren Amin

Meeren Amin

Fox Rothschild LLP

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Tax Court to Revisit Problematic Economic Substance Ruling

Last October, a District Court in Colorado turned the economic substance doctrine on its head. In Liberty Global, Inc. v. US, a District Court granted the Government’s motion for summary judgement and found that contrary to...more

9/11/2024  /  Economic Relevance Exception , Economic Substance Doctrine , Internal Revenue Code (IRC) , IRS , Summary Judgment , Tax Court
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