TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Hand-written list of assets as disclaimer: Chamberlain Est., 9th Cir.

   

Gross Income

Construction allowance in lease agreement: Rev. Rul. 2001-20 

 

S Corporations

Self-charged management fees: Hillman, 4th 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.