While the transaction had economic substance, the effectuating partnership was a sham. (A sham, I tells ya.)
Proper recategorization is that the transaction was an acquisition by the principals of the partnership.
Southgate Master Fund, L.L.C. v. USA
Recent Precedential Slip Opinions from the U.S. Circuit Courts of Appeals.
Friday, September 30, 2011
Fifth Circuit -- Southgate Master Fund, L.L.C. v. USA
Topics (DO NOT RELY ON THIS)
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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.