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Tax Forms Appellate Courts

McDermott Will & Emery

Tax Court Proposes New Rules of Practice and Procedure

On March 23, 2022, the US Tax Court announced new proposed rules for practicing before it. The Court proposed three new rules, amendments to existing rules and changes to conform the existing rules to various forms. The...more

McDermott Will & Emery

Ninth Circuit Holds Tax Form is Substance

The substance over form doctrine (and related step transaction and economic substance doctrines) are often invoked by courts to disallow tax consequences that seem too good to be true. Courts have struggled for years with how...more

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