TaxTrends Recent Cases and Rulings David O’Driscoll, J.D., LL.M. IN THIS DEPARTMENT Gross Income Disability pay not in the nature of workers compensation: Youngblood, TC Memo; REG-160315-03* Procedure & Administration Tax Court may not exclude special trial judge report from record on appeal: Ballard, Sup. Ct.    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