TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Surviving spouse can roll over retirement plan left to deceased spouses estate: LTRs 200344024, 200304038* and 200304037*

Gross Income

Class action attorney fee award not includible in members income, nor subject to mandatory withholding: LTR 200344022

Procedure & Administration

IRS releases 2003 guidelines for adequate disclosure: Rev. Proc. 2003-77

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.