TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

IRA owner can act as conduit for IRA investments: Ancira, TC

 

Procedure & Administration

IRS did not prove six-year limitations period: Hoffman, TC

 

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.