TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Corporations & Shareholders

Payments made by dissolved corporation in satisfaction of shareholder's alimony obligations: WSB Liquidating Corp., TC Memo

Portion of payment to former shareholder characterized as consulting: FSA 200106006

   

Employee Benefits & Pensions

Nonmonetary recognition awards with $100 FMV: PLR 200108042

   

Estates, Trusts & Gifts

Puerto Rican resident not subject to U.S. estate and gift tax: PLR 200105048

Sec. 645 election and short-year return: Notice 2001-26

 

Procedure & Administration

Unsigned return claiming joint filing status: Olpin, 10th 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.