By Amy Lee Rosen (July 2, 2018, 5:12 PM EDT) -- In the first half of 2018, the U.S. Supreme Court narrowed a tax obstruction statute and addressed the taxation of railroad company stock options, while circuit courts considered the right to be heard by the Internal Revenue Service Appeals Office and the substance-over-form doctrine.
Here, Law360 examines five of the most important tax cases from the first half of 2018.
Marinello v. U.S.
The nation's top court in March invalidated a catchall provision of the tax code known as the omnibus clause, which criminalizes "corrupt or forcible interference" with the administration of tax laws.
In a 7-2 opinion written by Justice Stephen Breyer,...
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