TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Corporations & Shareholders

Corporation's sale of assets immediately following merger: Rev. Ruls. 2001-25; 2001-24;* 2001-26*

   

Estates, Trusts & Gifts

Executor's ability to elect innocent spouse relief for deceased individual: FSA 200117005

Value of residence unfinished at decedent's death: Bull Estate, 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.