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Taxation & Estate Planning

: TaxProf Blog

District Court Rejects Arthur Andersen Call-Option Spread Partnership Transactions

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A federal district court in California last week applied the economic substance, step transaction, and substance over form doctrines in disregarding a call-option spread partnership transaction markteted by Arthur Andersen. Maguire Partners - Master Investments LLC v. United States, No....

Full post as published by TaxProf Blog on February 09, 2009 (boomark / email).

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