TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Expenses

Employer contribution to strike fund is capital expenditure: TAM 200240001

Transaction not abandoned: FRGC Investment, LLC, TC Memo

 

Gross Income

Hourly per-diem allowance is question of fact: Worldwide Labor Support of Miss., 5th 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.