TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Gross Income

Reimbursements for prior medical expenses includible in income: Rev. Rul. 2002-58

 

Procedure & Administration

Court jurisdiction to review equivalent hearings: Craig, TC; Moorehouse, TC*; Lopez, TC Memo*; Nelson, TC Memo*

IRS releases 2002 guidelines for “adequate disclosure”: Rev. Proc. 2002-66

 

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.