TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Depreciation

Home Office Qualifies as Residential Rental Property

Estates, Trusts & Gifts

Taxpayer Loses FLP Appeal on Retained Rights

Expenses

Ninth Circuit Reverses Findings on Reasonable Compensation

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.