TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Expenses

Sec. 212 expenses deductible prior to becoming trade or business: Toth, TC

Procedure & Administration

Service modifies AOD on teachers’ severance pay: AOD 2007-001

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.