TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Expenses

Aggregation of S corporation activities with C corporation activities: FSA 200042001

   

Interest Income & Expense

Guarantor's interest deduction: Gregersen, TC Memo

   

Procedure & Administration

"Knowledge of understatement" requirement for innocent spouse relief: Cheshire, TC; Charlton,

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.