Tax Refund Litigation Update: Court of Federal Claims Relies on “Substance Over Form” Doctrine to Recharaterize Transaction
By EsqSocial Corporation 14/11/13
A decision by the United States Court of Federal Claims originally filed under seal and reissued on October 23, 2013 evidences an important trend in the substance over form doctrine created by the courts to recharacterize transactions for tax...
By: Fuerst Ittleman David & Joseph, PL