TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Full Value of FLP Included in Estate

Expenses

S Corporation Denied Deduction for Owner’s Child-Care Expenses

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.