Case Updates
Divided Tenth Circuit panel affirms invalidation of claimed tax deduction by applying economic substance doctrine without conducting a threshold relevance inquiry
April 21, 2026
U.S. Chamber files coalition amicus brief urging Tenth Circuit to encourage the predictable and certain application of tax laws by preserving the economic substance doctrine’s threshold relevance inquiry
May 07, 2024
U.S. Chamber Coalition Amicus Brief
Lauren Willard Zehmer, Kevin Otero, and Jesse Boretsky of Covington & Burling LLP served as outside counsel.