sham
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 404 U.S. 508 - California Motor Transport Co. v. Trucking Unlimited · 1972Most cited · 3,653 citing opinions
Noerr-Pennington exception
a mere sham to cover what is actually nothing more than an attempt to interfere directly with the business relationships of a competitor and the application of the Sherman Act would be justified
How often courts cite the cases defining “sham”
Court decisions citing the 2 opinions that defined “sham” — 5,396 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1940–1972
- ORIGINAL
The Government may look at actualities and upon determination that the form employed for doing business or carrying out the challenged tax event is unreal or a sham may sustain or disregard the effect of the fiction as best serves the purposes of the tax statute.
tax transaction