Karlinsky footnotes

67Notice 2000-26, IRB 2000-17, 954.

68Rev. Proc. 2000-22, IRB 2000-20, 1008.

69TD 8852 (1/10/00).

70For a thorough discussion of the COD income issue, see Briskin, "Sup. Ct. to Decide Whether COD Income Increases Basis," 31 The Tax Adviser 632 (September 2000).

71On Oct. 2, 2000, the Supreme Court heard oral argument on this issue in David A. Gitlitz, 182 F3d 1143 (10th Cir. 1999).

72For a discussion, see Foran and Harkness, "Final Regs. Clarify Passthroughs, Distributions and Basis Adjustments," 31 The Tax Adviser 704 (October 2000).

73Daniel J. Culnen, TC Memo 2000-139.

74Larry Bergmann, 8th Cir., 4/19/99, rev'g DC Minn. (1998).

75Thomas Grosjean, TC Memo 1999-425.

76IRS Letter Ruling (TAM) 9951035 (9/15/99).

77Larry W. Van Wyk, 113 TC 441 (1999).

78IRS Letter Ruling 200014010 (12/20/99).

79IRS Letter Ruling (TAM) 9541006 (7/5/95).

80Mel T. Nelson, 110 TC 114 (1998), aff'd, 182 F3d 1152 (10th Cir. 1999).

81Brian L. Nahey, 196 F3d 866 (7th Cir. 1999), aff'g 111 TC 256 (1998).

82Paul B. Ding, 200 F3d 587 (9th Cir. 1999), aff'g TC Memo 1997-435.

83J. Michael Joly, 211 F3d 1269 (6th Cir. 2000).

84IRS Letter Ruling 200007025 (11/19/99).

85John M. Miner, TC Memo 1999-358.

86Khalil Hamdan, TC Memo 2000-19.

87Edwin A. Helwig, TC Memo 1999-386.

88Angelo F. DeJoy, TC Memo 2000-162.

89See, e.g., Irene Eisenberg, 155 F3d 50 (2d Cir. 1998), revk'g and remd'g TC Memo 1997-483; Est. of Artemis Davis, 110 TC 530 (1998).

90Est. of Pauline Welch, 6th Cir., 3/1/00, rev'g and remd'g TC Memo 1998-167.

91IRS Letter Ruling 200003014 (10/20/99).

92IRS Letter Ruling 9948038 (9/8/99).

93TD 8869 (1/21/00).

94IRS Letter Rulings 200010022 and 200010039 (both dated 12/7/99).

95IRS Letter Rulings 995201922, -24 and -25 (all dated 9/28/99).

96Exacto Spring Corp., 196 F3d 833 (7th Cir. 1999), rev'g TC Memo 1998-220; for a discussion, see Friske and Smith, "The Status of the 'Independent Investor' Test in Reasonable Compensation Determinations," 31 The Tax Adviser 406 (June 2000).

97Osteopathic Medical Oncology and Hematology PC, 113 TC 376 (1999), acq., AOD 2000-23.

98Mid-Del Therapeutic Center, Inc., TC Memo 2000-130.

99RACMP Enterprises, Inc., 114 TC 211 (2000).

100IRS Letter Ruling (FSA) 9945006 (7/23/99).

101See Rev. Proc. 77-37, 1977-2 CB 568.

102TD 8842 (11/10/99).