Reference health
Living with (and Dying by) the Codified Economic Substance Doctrine
23/23 checkable references clean · checked 2026-08-29
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
63 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 23 checked references that resolve
resolves10.2307/797342
This Is Not a Creche: ACLU v. Schundler, 104 F. 3d 1435 (3d Cir.), cert. denied, 117 S. Ct. 2434 (1997)
resolves10.2307/1339826
Income Tax. Joint Returns. Wife Held Not Jointly and Severally Liable for Tax on Funds Husband Embezzled from Her Firm. Scudder v. Commissioner, 405 F. 2d 222 (6th Cir. 1968), Rehearing Denied, 410 F. 2d 686 (6th Cir.), Cert. Denied, 396 U. S. 886 (1969)
resolves10.1093/law/9780198743620.003.0048
OSS Nokalva, Inc. v European Space Agency, United States Third Circuit decision, 617 F.3d 756 (3d Cir. 2010)
resolves10.2307/1342701
Constitutional Law. Regulatory Takings. Federal Circuit's Holding Introduces Subjective Factors into Takings Clause "Denominator" Analysis. Palm Beach Isles Associates v. United States, 208 F.3d 1374 (Fed. Cir.), aff'd on reh'g, 231 F.3d 1354 (Fed. Cir. 2000)
resolves10.5962/bhl.title.154530
Oil and gas leasing, leasing study, PLLRC : PLLRC, oil and gas leasing study
resolves10.1016/s1352-2310(03)00134-1
The 2001 Phoenix Sunrise experiment: vertical mixing and chemistry during the morning transition in Phoenix
resolves10.2307/797398
Preserving Per Se: United States v. Nippon Paper Indus., 109 F. 3d 1 (1st Cir. 1997), cert. denied, 118 S. Ct. 685 (1998)
resolves10.2307/1342737
ADEA. Reverse Discrimination Suits. Sixth Circuit Permits Reverse Age Discrimination Suit to Proceed. Cline v. General Dynamics Land Systems, Inc., 296 F.3d 466 (6th Cir. 2002)
resolves10.2307/1339994
Constitutional Law. Commerce Clause. State Prohibition of Sale of Products Made from Endangered Species Is Not Preempted by Federal Legislation and Does Not Violate Federal Foreign Commerce Power. Palladio, Inc. v. Diamond, 321 F. Supp. 630 (S. D. N. Y. 1970), Aff'd Per Curiam, 440 F. 2d 1319 (2d Cir. 1971), Cert. Denied, 40 U. S. L. W. 3264 (U. S. Dec. 7, 1971)
resolves10.1093/ww/9780199540884.013.u152241
Benson, Guy Holford, (1888–30 April 1975), Partner and Director, Robert Benson & Co., 1913–60; Director of London Assurance, 1927–60
The 63 references without a DOI — listed, not checked
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no DOI — not checkedUnited States, 80 Fed
no DOI — not checkedSee also IES Industries, Inc. v. United States, 253 F
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no DOI — not checkedUnited States, 82 Fed
no DOI — not checkedreconsideration denied, 81 Fed
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no DOI — not checkedWells Fargo & Co. v. United States, 91 Fed
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no DOI — not checked); see also Jeremiah Coder, News Analysis: Will Economic Substance Codification Be Worth It?
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no DOI — not checkedWells Fargo & Co. v. United States, 91 Fed
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no DOI — not checkedCommissioner v. Day & Zimmerman, Inc., 151 F.2d 517 (3d Cir. 1945), is to similar effect. 137 386 F.3d 464 92d Cir
no DOI — not checkedFirst Economic Substance guidance May Address Rules of Disclosure
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no DOI — not checkedEven the smartest drafters of legislation and the regulations cannot be expected to anticipate every device
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no DOI — not checkedreporting statement of Donald Bakke, attorney-adviser in Treasury's Office of Tax Legislative Counsel
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no DOI — not checkedUnited States, 82 Fed
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no DOI — not checkedWells Fargo & Co v. United States, 91 Fed
no DOI — not checkedref81
no DOI — not checkedref82
no DOI — not checkedFirst Economic Substance guidance May Address Rules of Disclosure
no DOI — not checkedThe SILO transactions here are offensive to the Court on many levels
no DOI — not checked(b) for the definition of reportable transactions
no DOI — not checkedref92
no DOI — not checkedRandom Thoughts on Applying Judicial Doctrines to Interpreting the Internal Revenue Code
no DOI — not checkedref94
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