TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Stock-purchase agreement and insurance proceeds disregarded in valuation of decedent’s stock: Est. of Blount, 11th Cir.

Expenses

Environmental remediation expenses denied Sec. 1341 relief again: Alcoa, Inc., DC; Rev. Rul. 2004-17*; Pennzoil-Quaker State Co., Fed. Cl.*

 

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.