Update:
Liberty Global and DOJ Go Head to Head on Economic Substance Doctrine – Brass Tax (cadwalader.com)
Economic Substance Doctrine Vitiates Tax Transaction Benefits (taxcontroversy360.com)
assets.law360news.com/1739000/1739665/https-ecf-cod-uscourts-gov-doc1-039110955360.pdf
www.cadwalader.com/brass-tax/index.php?nid=76&eid=320
www.lw.com/en/admin/upload/SiteAttachments/Tax-Court-to-Consider-Relevancy-Threshold-for-Economic-Substance-Doctrine-Under-Section-7701o.pdf
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