TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Accounting Methods & Periods

Customer disputes and accrual of income: Rev. Rul. 2003-10

 

Interest Income & Expense

Interest capitalization under Sec. 263A(f): TAM 200252059

 

Partners & Partnerships

Tax shelter lacked nontax business purpose: Boca Investerings Partnership, DC Cir.

Procedure & Administration

Worker classification for delivery person: Krause, TC Memo

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.