TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Nonspouse beneficiary meets PPA ’06 rollover requirements; LTR 200717023

Procedure & Administration

Taxpayer liable for taxes misappropriated by payroll services firm; Pediatric Affiliates, 3d 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.