Substance Over Form In Tax Law Cases in Second Circuit

Browse 1 substance over form in tax law cases decided by Second Circuit. AI-powered summaries, holdings, and legal analysis.

1
Cases
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Defendant Win

Substance Over Form In Tax Law Opinions from Second Circuit (1)

Buller v. Comm'r

Actor's Loan-Out Corporation Deemed Sham Entity for Tax Purposes

Second Circuit · 2025-08-14 · Defendant Win · Impact: 65/100

Buller v. Comm'r, decided by Second Circuit on August 14, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corpor...

Frequently Asked Questions

Q: How many substance over form in tax law cases has Second Circuit decided?

CaseLawBrief currently tracks 1 substance over form in tax law cases from Second Circuit. This number is updated as new opinions are published.

Q: What types of outcomes occur in substance over form in tax law cases at Second Circuit?

Outcome breakdown: Defendant Win: 1.

Q: Where can I find plain English summaries of substance over form in tax law rulings from Second Circuit?

Each case page on CaseLawBrief includes an AI-generated plain English summary, key holdings, and legal analysis. Click any case above to read its full analysis.

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