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It is also a society that often values form over substance.
The focus was said to be on 'economic reality', and form over substance.
In my view the "form over substance" approach to tax law ought to be a thing of the past.
Rejected as an argument in favour of form over substance.
In an interview last week from his Boston office, he said the case was "a triumph of form over substance."
Critics dismiss this as a triumph of form over substance.
A more persistent problem is the tendency to emphasize form over substance.
To a certain degree, this is form over substance, but that's what works over here.
This would be an insufficient reason on which to allow the appeal since it is an argument of form over substance.
But all too often these rather impressive figures represent a triumph of form over substance.
Many banks’ failings exposed the triumph of form over substance.
The argument advanced by the appellants is one of "form over substance".
"Aren't we really arguing about form over substance here?
But it is a familiar political proposal that emphasizes form over substance and ignores reality.
The Tribunal is not convinced that this is a matter of form over substance.
By exalting form over substance, he writes, it gives lawyers an excuse not to think.
He appears to value form over substance," Leto mused. "
But he was only illustrating the widespread mounting reverence for short form over substance.
"Tails are the ultimate expression of form over substance.
Showing up is form over substance," he said.
To do otherwise, would be to sanction "form over substance" at the expense of truly determining merit.
In her dissent, Justice Kagan said the majority’s position was an elevation of form over substance.
To allow the appeal on the basis that a definition of "good" should have been presented would be a victory of form over substance.
Like Heston, we favour culinary form over substance.
"I think Americans, in their hearts, still feel airport security is just a big show - form over substance," Schwieterman said.