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Form Over Substance in Fifth Circuit Tax Cases

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dc.contributor.author Camp, Bryan T.
dc.date.accessioned 2010-02-19T14:15:16Z
dc.date.available 2010-02-19T14:15:16Z
dc.date.issued 2002
dc.identifier.citation 34 Tex. Tech L. Rev. 733 en_US
dc.identifier.uri http://hdl.handle.net/10601/40
dc.description.abstract As with most litigation, tax litigation comes down to substance and procedure. By "substance" Professor Camp means controversy over the proper amount of tax. By "procedure" he means litigation over the proper process of enforcing the Internal Revenue Code (the "Code"), either through, criminal prosecution or through civil examination or collection. As is typical when faced with complexity, the cases exhibit a strong desire to simplify. Unfortunately, it is often simpler to focus on form and avoid substance. As this article discusses, this seems to be the tendency of the Fifth Circuit during this survey period, particularly in the five substantive cases summarized for this survey period. The top five cases are labeled “substantive” and are separated from the other procedural cases with a heavier, darker line. Viewed one way, the Fifth Circuit seems to disagree with the Tax Court on almost all matters. Viewed another way, however, the Fifth Circuit simply appears to review the substantive cases more carefully than it does the procedural cases. This article suggests that the former is the correct view. en_US
dc.publisher Texas Tech Law Review
dc.relation.uri http://www.heinonline.org/HOL/Page?handle=hein.journals/text34&collection=journals&id=747&men_hide=false&men_tab=citnav
dc.relation.uri https://advance.lexis.com/api/document/collection/analytical-materials/id/49D1-8FX0-00CT-V0F1-00000-00?context=1000516
dc.relation.uri https://a.next.westlaw.com/Document/I64ca16615a0a11dbbe1cf2d29fe2afe6/View/FullText.html
dc.subject Fifth Circuit en_US
dc.subject Tax litigation en_US
dc.subject Employment taxes en_US
dc.subject Estate valuation en_US
dc.subject Bankruptcy
dc.title Form Over Substance in Fifth Circuit Tax Cases en_US
dc.type Article en_US

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