TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Passive Activities

Trusts material participation not limited to trustees activity: The Mattie K. Carter Trust, DC

Procedure & Administration

Late information returns do not preclude employee classification relief: Medical Emergency Care Associates, S.C.,TC

S Corporations

Revised procedures for relief from late S elections: Rev. Proc. 2003-43
 

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.