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Seeking clarity on economic substance, taxpayers receive confusion from the Fifth Circuit and Tax Court

Baker McKenzie

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USA June 19 2012

The Fifth Circuit and the Tax Court each recently issued a decision involving the economic substance doctrine and, in the case of the Fifth Circuit opinion, the applicability of certain penalties.

Content is provided for educational and informational purposes only and is not intended and should not be construed as legal advice. This may qualify as "Attorney Advertising" requiring notice in some jurisdictions. Prior results do not guarantee similar outcomes. For more information, please visit: www.bakermckenzie.com/en/client-resource-disclaimer.

Baker McKenzie - Jeffrey Michael Slade

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