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This article provides an analysis of the case Esmark, Inc. v. Commissioner, focusing on the nuances of tax law relating to the step-transaction doctrine and the substantial changes in corporate ownership.
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The Nebraska Law Review is a legal journal published by the University of Nebraska College of Law that features scholarly articles, case notes, and reviews related to law and legal studies.
Individuals or entities engaging in legal activities and scholarship, particularly those affiliated with the University of Nebraska College of Law, may be encouraged to contribute to or file submissions for review.
To fill out a submission for the Nebraska Law Review, authors must follow the specific submission guidelines provided on the review's official website, which typically includes formatting, citation styles, and the required documentation.
The purpose of the Nebraska Law Review is to promote legal scholarship, facilitate discussion on legal issues, and publish works that contribute to the understanding and development of law.
Submissions to the Nebraska Law Review must typically include the author's name, affiliation, contact information, the title of the work, an abstract, and comply with the review's formatting guidelines.
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