TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Depreciation

Pay telephone investor denied depreciation deduction and disabled access credit: Crooks, 6th Cir.

Procedure & Administration

Payment vs. deposit under refund SOL: Blom, DC

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.