tax-avoidance

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
19-41 Keith A. Tucker, et ux. v. Commissioner of Internal Revenue Fifth Circuit 2019-07-05 Denied circuit-split due-process economic-substance-doctrine judicial-doctrine judicial-interpretation statutory-construction statutory-interpretation tax-avoidance tax-law tax-provisions May the judge-made 'economic substance doctrine' be invoked to supplant any tax results that a court deems abusive, even when those results stem from …