About Substance over Form

Who are you?

Substance over Form is written by me, Jess. I prefer to remain as anonymous as possible, as I have no plans to quit my day job, and the internet is a weird (and wonderful) place. My background is in economics and mathematics, but I currently work in the professional services industry. I am married, have a 4 month old puppy, like to make things with my hands, and live in the southern United States.

What does your site title mean?

Personally speaking, the title is my little mantra when I need to remember to return to my true self. It helps with my anxiety and perfectionism. When I worry about the form (my title at work, the cleanliness of my home, my appearance) I try to return to the substance (my knowledge and skills, whether my home functions as needed, my health).

Historically speaking, substance over form is an accounting principle and doctrine. I particularly like its use as a doctrine. A long time ago, someone tried to use a business restructuring to get out of paying tax on a sale of stock. The IRS said “no way, that’s not what business restructurings are for” and so after the case made its way through the courts, we got the doctrine of substance over form. That is, the IRS said you cannot hide the truth of your transaction behind the form of it to avoid paying taxes. Good stuff.

What do you write about?

I started this website today. Give me a while to figure out what I’m doing. I write little poems, musings and stories all the time, so I will share them here. For now, I just write about what life is about.

How can I contact you?

I can be reached at jess@substanceoverform.com