Case Updates
Tax Court holds that the Tax Code's economic substance doctrine requires a threshold relevancy determination. The U.S. Chamber filed an amicus brief supporting this outcome
November 12, 2025
U.S. Chamber files amicus brief urging the Tax Court to encourage the predictable and certain application of tax laws by preserving the economic substance doctrine’s threshold relevance inquiry and to follow decades of judicial precedent when determining relevance
August 22, 2024
Robert J. Kovacev and Samuel A. Lapin of Miller & Chevalier Chartered served as outside counsel.