Andy Grewal

Sandra Day O'Connor College of Law
Arizona State University
Tempe, AZ 85287, United States
Areas of Practice
  • Taxation

Economic Substance and the Supreme Court

If an individual seeks a tax benefit under a congressionally-enacted statute, is a court obliged to examine that statute to determine whether he qualifies for that benefit? To many district and circuit courts, the answer to that…more
 /  Taxation
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