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Taxation & Estate Planning

: TaxProf Blog

Pietruszkiewicz: Economic Substance and the Standard of Review

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Christopher M. Pietruszkiewicz (LSU) has posted Economic Substance and the Standard of Review on SSRN. Here is the abstract: Traditionally, appellate review hinged on the distinction between law and fact with appellate courts reviewing legal conclusions under a de novo...

Full post as published by TaxProf Blog on May 01, 2008 (boomark / email).

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