Tax Legislation Replace: Could 2019

• Deduction for earnings in respect of a decedent (IRD) denied—In Schermer v. Commissioner, T.C. Memo. 2019-28 (April four, 2019), the Inner Income Service disputed an earnings tax deduction taken on Jill Schermer’s 2014 earnings tax return. Jill’s husband Robert died in 2002. His father, Albert, had predeceased him in 1999 and left him two particular person retirement accounts and an annuity. In 2014, Jill inherited the IRAs and annuity from Robert, and he or she reported