TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Restricted lottery payments not valued under IRS actuarial tables: Gribauskas, 2d Cir.

Practice & Procedures

IRS supplements OIC procedures: Rev. Proc. 2003-71
 

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.