TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Bankruptcy & Insolvency

Sec. 403(b) annuity included in bankruptcy estate: Skiba, DC PA

Exempt Organizations

Royalty from sale of interest in scholarly journal not taxable: LTR 200610022

Individuals

Deficiency notice required for innocent spouse Tax Court petition: Ewing, 9th Cir.; Maier, 2d Cir.

 

The reports of cases, rulings, etc., herein, except for the Reflections, are edited versions of the relevant court opinion, published ruling, etc.