TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Credits Against Tax

Jobs credit reduces AMT wage deduction; Ventas, Inc., Fed. Cir.

Estates, Trusts & Gifts

FLPs full value included in estate; Turner, 3d Cir.; Kimbell, 5th Cir.*
  

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.