TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Employee Benefits & Pensions

IRA distributions based on joint lives and AFR as substantially equal periodic payments: LTR 200131035

   

Estates, Trusts & Gifts

Valuation formula clause and gift tax: FSA 200122011

 

Procedure & Administration

Eligibility of nonelecting spouse's trust to challenge innocent-spouse relief: Hale Exemption Trust, TC Memo

Zeroed-out return: SCA 200127045

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.