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Full-Text Articles in Law
The Missed Jurisdictional Argument In ‘United States V. Woods’, Amandeep Grewal
The Missed Jurisdictional Argument In ‘United States V. Woods’, Amandeep Grewal
Andy Grewal
No abstract provided.
Mixing Management Fee Waivers With Mayo, Amandeep S. Grewal
Mixing Management Fee Waivers With Mayo, Amandeep S. Grewal
Andy Grewal
No abstract provided.
Economic Substance And The Supreme Court, Amandeep S. Grewal
Economic Substance And The Supreme Court, Amandeep S. Grewal
Andy Grewal
The Supreme Court grants certiorari in a wide variety of fascinating cases. Occasionally, it agrees to decide tax cases, too. Perhaps because of the perceived dryness of tax law, the Court has been hesitant to address the validity of the so-called economic substance doctrine. Although there are too many formulations of the doctrine to count, the lower courts often hold that even when a taxpayer has met a statute's requirements, he cannot enjoy any of its benefits unless his conduct reveals a business purpose and a reasonable expectation of profit. This article argues that the lower courts' application of an …
Substance Over Form? Phantom Regulations And The Internal Revenue Code, Amandeep S. Grewal
Substance Over Form? Phantom Regulations And The Internal Revenue Code, Amandeep S. Grewal
Andy Grewal
What happens when Congress commands the Secretary of an administrative agency to issue regulations, but the Secretary fails to act?
In most areas of the law, the answer is obvious: a party aggrieved by the Secretary's delay should file a suit (under 5 U.S.C. 706 or a similar provision) asking a court to compel the Secretary to issue regulations.
In the tax area, however, a different pattern has emerged. When Congress enacts a statute commanding the Secretary of the Treasury to act, the courts generally have not bothered to issue an order compelling him to do so. Rather, the reviewing …
Selective Waiver And The Tax Practitioner Privilege, Amandeep S. Grewal
Selective Waiver And The Tax Practitioner Privilege, Amandeep S. Grewal
Andy Grewal
Congress blundered badly by defining the federally authorized tax practitioner privilege by cross-reference to the attorney-client privilege. The relationship between a client and a FATP is wholly different from that between a client and an attorney, and the application of attorney-client principles to the FATP privilege has given rise to confused judicial opinions. This report attempts to stem the confusion with respect to one aspect of the FATP privilege. The proper application of the selective waiver doctrine to the FATP privilege remains an open question, though courts seem poised to reject it. They have rejected it numerous times in the …