TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Expenses

Mixed expense reimbursements and unreturned overpayments disqualified entire accountable plan; Namyst, 8th Cir.

Individuals 

Adoption requirements qualified as unforeseen circumstances for principal residence exclusion: LTR 200613009;  LTR 200601022*

 

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.