ABA Tax Section Report on the Economic Substance Doctrine
…understandable, I am not sure that it is a desire that the Treasury should attempt to satisfy. One of the benefits of judicial doctrines, compared to very specific statutory anti-abuse…
…understandable, I am not sure that it is a desire that the Treasury should attempt to satisfy. One of the benefits of judicial doctrines, compared to very specific statutory anti-abuse…
…But no matter; the originalist/textualist/non-judicial-activist justices effectively rewrote that statute—eliminating the plaintiff’s or petitioner’s right to require the corporation or government entity to disclose the evidentiary specifics, e.g., internal memos;…
…praises of a judicially induced policy of this type of comity to state courts, a policy that requires the lower federal courts to defy federal jurisdictional statutes, is why the…
…particular case challenged the constitutionality of what the petitioners to the Court called a “judicial taking” via a state court’s ruling in their case, and because these litigants had filed…
…likes. Even Second Amendment rights! It would tacitly reverse Marbury v. Madison, the famous Supreme Court opinion that established the principle of judicial review of the constitutionality of federal statutes….
…• Page 124: No company can sue the government for price-fixing. No “judicial review” is permitted against the government monopoly. Put simply, private insurers will be crushed. • Page 127:…
…lot easier with the judicial use of well-understood metaphors. Unfortunately, these tools can be also Used for Evil, or at least Confusion. In times of economic catastrophe like these, one…
…“An economy with a very efficient judicial system, clear and enforceable property rights, and an effective and uncorrupt government will produce higher total wealth.” As noted above, the level of…
…state where a lawsuit is heard. That includes product liability. A developing body of judicial opinion could place new limits on the rights of those who buy or use products,…
…best to produce wealth. An economy with a very efficient judicial system, clear and enforceable property rights, and an effective and uncorrupt government will produce higher total wealth. For example,…