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U.S. Court of Appeals for the Tenth Circuit

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U.S. Chamber files coalition amicus brief urging Tenth Circuit to grant rehearing and encourage predictable predictable and certain application of tax laws by preserving the economic substance doctrine’s threshold relevance inquiry

June 12, 2026

U.S. Chamber Coalition Amicus Brief

Lauren Willard Zehmer, Kevin Otero, Abby Wright, and Jesse Boretsky of Covington & Burling LLP served as outside counsel.

The Chamber previously filed a coalition amicus brief in this case.

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