TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

Working business owner was a plan participant for ERISA purposes: Yates, Sup. Ct.

Practice & Procedures

Prevailing taxpayer entitled to enhanced fee award: Scheingold, DC NJ

Procedure & Administration

Tax Court had no jurisdiction over nonrequesting spouses petition: Maier, 2d Cir.; Ewing, TC*et al.

Service to update guidance on student FICA exception: Notice 2004-12
  

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.