Can the Battle be Won--Compaq, the Sham Transaction Doctrine, and a Critique of Proposals to Combat the Corporate Tax Shelter Dragon

Authors

Brion D. Graber

Publication Date

2000

First Page

355

Document Type

Comment

Repository Citation

Brion D. Graber Can the Battle be Won--Compaq, the Sham Transaction Doctrine, and a Critique of Proposals to Combat the Corporate Tax Shelter Dragon, 149 U. Pa. L. Rev. 355 (2000).
Available at: https://scholarship.law.upenn.edu/penn_law_review/vol149/iss1/7