TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

HSA eligibility for FSA and HRA participants: Rev. Rul. 2004-45

Estates, Trusts & Gifts

FLP transfers were bona fide: Kimbell, 5th Cir.

Expenses

Truckers expense allowance subject to 50% deduction limit: Boyd, TC; Rev. Proc. 2004-29*
  

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.