TaxTrends Recent Cases and Rulings David O’Driscoll, J.D., LL.M. IN THIS DEPARTMENT Employee Benefits & Pensions Rollover avoids RMDs: LTR 200453015 Gross Income Supreme Court decides contingent fee cases: Banks, S.Ct. Procedure & Administration Financial hardship defense to FICA and FUTA penalty: Diamond Plating Co., 7th 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