Tuesday, September 27, 2011

Second Circuit -- Altria v. USA

Plaintiff did not obtain a genuine ownership or leasehold interest in the entities or incur genuine debt - deductions not licit.

No error in substance over form instruction.

Altria v. USA
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.