TaxTrends Recent Cases and Rulings David O’Driscoll, J.D., LL.M. IN THIS DEPARTMENT Individuals Adequate notice of innocent spouse rights: McGee, TC Procedure & Administration Reimbursement of parking expenses: Rev. Rul. 2004-98 S Corporations S status survives bankruptcy: Mourad, 1st Cir.: Forman Enters., Inc., DC PA*    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.

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