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Will the Economic Substance Doctrine Get Lost in the Woods?

In this amicus brief that he recently submitted to the United States Supreme Court, Professor Grewal informs the Justices about important issues regarding the economic-substance doctrine, which concerns the allocation of lawmaking power between the legislative and judicial branches.  Professor Grewal argues that these issues lurk beneath the surface in United States v. Woods, a tax case that the Court will hear in Fall 2013.  To read the brief, click here and then press the “download this paper” button.