TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Expenses

Deduction for use of private plane: FSA 200137002

   

Gross Income

Employer reimbursements for salary-reduction amounts used to pay health insurance premiums: Rev. Rul. 2002-3

 

Procedure & Administration

Effects of Gramm-Leach-Bliley Act on return preparers: Notice 2002-6

Unsigned joint return: Olpin, 10th 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.