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Economic Substance And The Standard Of Review, Christopher M. Pietruszkiewicz
Economic Substance And The Standard Of Review, Christopher M. Pietruszkiewicz
Christopher M. Pietruszkiewicz
Traditionally, appellate review hinged on the distinction between law and fact, producing a simplistic exercise – appellate courts review legal conclusions de novo while factual findings are reviewed under a clearly erroneous standard of review. The systemic difficulty with the fact/law distinction is defining fact and defining law. While appellate courts often create sound bites and offer elaborate musings on the definition of each, they maintain the misguided illusion that a trial court determination is either a question of law or a question of fact. In essence, an appellate court uses the fact/law distinction and the attendant standard of review …
Economic Substance And The Standard Of Review, Christopher M. Pietruszkiewicz
Economic Substance And The Standard Of Review, Christopher M. Pietruszkiewicz
Christopher M. Pietruszkiewicz
Traditionally, appellate review hinged on the distinction between law and fact, producing a simplistic exercise – appellate courts review legal conclusions de novo while factual findings are reviewed under a clearly erroneous standard of review. The systemic difficulty with the fact/law distinction is defining fact and defining law. While appellate courts often create sound bites and offer elaborate musings on the definition of each, they maintain the misguided illusion that a trial court determination is either a question of law or a question of fact. In essence, an appellate court uses the fact/law distinction and the attendant standard of review …