TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Bankruptcy & Insolvency

IRS changes stance on debtors pensions; CC 2004-033

Passive Activities

Self-rental rule not affected by grouping activities; Carlos, TC

Procedure & Administration

Teacher severance pay not subject to FICA; Klender, DC MI
  

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.