Andersen Managing Director Joe Calianno’s comments are featured in the recent Tax Notes article, Liberty Global Has Tax Pros Fretting Over Planning Uncertainty. The article focuses on the legitimate versus abusive tax planning under the codified economic substance doctrine after the Tenth Circuit’s April 21 opinion in Liberty Global. Joe told Tax Notes that an overly broad application of the doctrine could have a chilling effect on legitimate business transactions. Courts should not be glossing over the importance of the relevance requirement, Joe also said.