JOSEPH K. NEWBOLD, PETITIONER,
v.
UNITED STATES.

U.S. | 2014-01-13
No. 12–10871.
134 S. Ct. 897 Supreme Court of the United States (2014) Positive Treatment
Also reported at: 187 L. Ed. 2d 767 · 571 U.S. 1119 · 82 U.S.L.W. 3404
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  • Kearney P'rs Fund, LLC v. United States, 803 F.3d 1280 (11th Cir. 2015)
    …in economic substance. See Nevada Partners Fund, LLC ex rel. Sapphire II, Inc. v. United States, 714 F. Supp. 2d 598, 632-33 (S.D.Miss.2010), aff'd in relevant part, 720 F. 3d 594 (5th Cir.2013), vacated on other grounds, — U.S. -, 134 S.Ct. 903, 187 L.Ed.2d 767 (2014) (citing United States v. Woods, — U.S. -, 134 S.Ct. 557, 187 L.Ed.2d 472 (2013)). The Nevada court’s survey of relevant case law is particularly thorough, and the Court finds the reasoning in that opinion on the issue of economic substance t…
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