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United States Court of Appeals For the Eighth Circuit No. 122231 United States of America lllllllllllllllllllll Plaintiff Appealed v. Carlton P. Brother lllllllllllllllllllll Defendant Appellant No.
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United States v. Carlton is a court case that set the precedent for the tax law concept of economic substance.
Taxpayers who engage in transactions involving the economic substance doctrine.
United States v. Carlton is not something that is filled out, it is a legal ruling that impacts tax law.
The purpose of United States v. Carlton is to prevent taxpayers from engaging in transactions purely for tax avoidance purposes.
Taxpayers must report all relevant details of transactions that involve the economic substance doctrine.
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