TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

Income recognized when stock options exercised; Palahnuk, Fed. Cir.;

Procedure & Administration

Accrued payroll tax deductible even if compensation deferred; Rev. Rul. 2007-12

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.