TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Expenses

Prepaid rent: Howe, TC Memo

   

Procedure & Administration

Use of accommodation parties in deferred like-kind exchanges: Rev. Proc. 2000-37

   

Procedure & Administration

Corporate officer classification: CCA 200038045

Corporation that failed to provide accountant with sufficient information: Reed-Merrill, TC Memo

Married taxpayer filing as unmarried head of household: PLR 200030023

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.