TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Estates, Trusts and Gifts

Stock held under testamentary general power of appointment: Est. of Fontana

   

Individuals

Commodities dealer's trades through floor broker: Rudman

"Living apart" for Social Security benefit purposes: McAdams

  

Procedure & Administration

Separate due process notices for single-member owners of disregarded LLCs: CCA 200216028

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.