Comprehensive guide to Substance Over Form Doctrine In Tax Law cases, courts, and legal analysis.
Safdieh v. Comm'r, decided by Second Circuit on February 27, 2026, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan" from hi...
3M Company v. Commissioner of Internal Revenue, decided by Eighth Circuit on October 1, 2025, resulted in a defendant win outcome. The Eighth Circuit affirmed the Tax Court's decision regarding 3M Com...
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