TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Validity of FLPs in estate planning: Strangi Est., TC; Knight,* TC

   

S Corporations

S corporation conversion and LIFO reserves: Coggin Automotive Corp., TC

S corporation conversion and suspended PALs: St. Charles Investment Co., 10th Cir.

Shareholder's personal guarantee of corporate debt: Bean Est., TC Memo

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.