Return of the Judicial Doctrines

Tax attorney Lee Meyercord will be speaking at the Tax Executives Institute's (TEI) 79th Annual Conference about the IRS' increased reliance on the codified economic substance doctrine and related judicial doctrines to challenge a wide array of transactions. Ms. Meyercord's panel will examine recent case law in this area and discuss whether there is a threshold “relevance” test before judicial doctrines apply.