Tax Court Judge Sets Briefing On Economic Substance Doctrine In Microcaptive Case

( August 16, 2024, 11:01 AM EDT) -- WASHINGTON, D.C. — Saying amicus curiae briefs are welcome “given the novelty of the issues” in consolidated cases involving purported microcaptive insurance companies, a U.S. Tax Court judge ordered supplemental briefing regarding the “economic substance doctrine.”...

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