I went to Santa Barbara recently, I noticed that Paul McCartney was playing. Feeling like I was back in the days listening to the Beatles taking a Magical Journey on their Yellow Submarine, I remembered how much everything seemed so clear in the ether of the 1960's. And I looked at my middle-aged self I thought: "Hey, Navin, man, come on back down to Planet Earth. You really need to look through all of that form and see the substance of your life. Take it from the Code, that's where you'll find true meaning. You should be able to capitalize on things if you keep your disposition together."

And then I had a revelation. I realized that so much of my life had so much form but so little substance, and how much substance I had acquired with no form.

1. Please briefly explain the substance over form legal doctrine.

1. Explain the court's decision in Frank Lyon Co. v. United States considering this legal doctrine and the how they applied it to the facts of the case.