TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Estates, Trusts & Gift

Surviving spouse can roll over IRA proceeds received through trust: LTRs 200304037 and 200304038*

Expenses

Expense-reporting programs with electronic credit card receipts: LTRs 200304002, 200235006* and 200103015*

Gross Income

Contingency fees paid directly to attorney: Raymond, DC

Procedure & Administration

Joint return required for equitable innocent spouse relief: Raymond, TC

Settlement payments subject to employment tax: TAM 200244004.
 

The reports of cases, rulings, etc., herein, except for the Reflections, are edited versions of the relevant court opinion, published ruling, etc.

^*This development, concerning related matters, is covered in the Reflections to the report of the principal item.