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Taxation & Estate Planning

: TaxProf Blog

Tax Court: Digital Option Spread Transaction Lacked Economic Substance

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New Phoenix Corp. v. Commissioner, 132 T.C. No. 9 (Apr. 9, 2009). (Hat Tip: John Colvin, Richard Jacobus.)

Full post as published by TaxProf Blog on April 13, 2009 (boomark / email).

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