The article discusses a recent District Court decision regarding the application of substance over form and other “tax common law” doctrines in a context in which the IRS also proposed adjustments ...

It is a sad statement about most of the press commentariat that it does not distinguish between the form and the substance of the ongoing negotiations between Greece and its European partners. The ...

Subscribe to The St. Louis American‘s free weekly newsletter for critical stories, community voices, and insights that matter. Sign up Following Mitt Romney’s failed 2012 presidential bid (which came ...

A taxpayer, like the Internal Revenue Service, may argue that the form of a transaction is different from its substance, and that the substance should govern the tax consequences of the transaction.