United States v. Keith Studhorse, II

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayers cannot invoke the substance-over-form doctrine to recharacterize their own tax planning to avoid taxes
• “‘It would be quite intolerable to pyramid the existing complexities of tax law by a rule that the tax shall be that resulting from the form of transaction taxpayers have chosen or from any other form they might have chosen, whichever is less.’”

Source: CourtListener parenthetical corpus (CC0).