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Altria v. USA

U.S. Court of Appeals for the Second Circuit Tax Law Substance Over Form Altria v. USA 10-2404-cv Judges Newman, Leval and Pooler Background: The plaintiff-appellant appealed from the denial of its motion for judgment as a matter of law, or for a new trial, after the jury found that the plaintiff-appellant was not entitled to a tax refund. The plaintiff claimed ...