TaxTrends Recent Cases and Rulings David O’Driscoll, J.D., LL.M. IN THIS DEPARTMENT Gains & Losses Limited partnerships absence of profit motive affirmed: Walford, 10th Cir. Gross Income Lottery payments are included in income when received: Jombo, DC Cir. Individuals HSA eligibility when spouse has non-HDHP family coverage: Rev. Rul. 2005-25; Notices 2004-2 and 2004-50*      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