TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

MRAs and Qualified Profit-Sharing Plans

Estates, Trusts & Gifts

Equitable Apportionment of Estate Tax Deficiency
  

Interest Income & Expense

Employer Has Insurable Interest in Employees

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.