TaxTrends

Recent Cases
and Rulings

Lesli S. Laffie, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

Employee tuition reduction not excludible fringe benefit; FSA 200231016

 

Expenses

Law librarian’s law school costs: Galligan, TC Memo

 

Procedure & Administration

Grounds for denial of preparer’s participation in IRS e-filing program: Michael, 6th Cir.

Repayment of COD income allows for refund claim; SCA 200235030

 

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.