TaxTrends Recent Cases and Rulings David O’Driscoll, J.D., LL.M. IN THIS DEPARTMENT Depreciation Truckstops fail floor-space test for 15-year recovery period: Iowa 80 Group, Inc., 8th Cir.; Iowa 80 Group, Inc., 8th Cir.* Individuals SE earnings reduced Social Security benefits: Mason, 8th Cir.      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.

2005 AICPA