TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Bankruptcy & Insolvency

Bankruptcy stay forbids commencement of Tax Court case; Cassell, TC Memo

Estates, Trusts & Gifts

Tax Court disallows valuation discount for IRA’s anticipated tax liability; Est. of Kahn, TC

Procedure & Administration

Sixth Circuit holds teachers’ severance pay constitutes taxable wages; Appoloni, 6th Cir.

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.