TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Expenses

Tax Court capitalizes model home display costs: Coad, Inc., TC Memo

Procedure & Administration

Non-CPA firm subject to PSC rate: Rainbow Tax Service, Inc., TC

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.