TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Expenses

Lessor of truck driver employees avoids 50% limit on per diems: Transport Labor Contract/Leasing, 8th Cir.

Procedure & Administration

IRS changes procedures for equitable innocent spouse cases: Chief Counsel Notice CC 2006-020

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.