TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Accounting Methods & Periods

Use of cash method by contractor: Jim Turin & Sons, 9th Cir.: Vandra Bros. Construction,* TC Memo

 

Employee Benefits & Pensions

Payments to nonqualified trust that replaced terminated plans were not tax-exempt: LTV Steel Company, Inc., Fed. Cir.

 

Procedure & Administration

Application of assessment period for certain foreign transfers limited: IRS Letter Ruling 200024051

Intervention by ex-spouse in "innocent spouse" suit: King, TC

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.