Looks like the Tax Prof Blog got to the story first.

An error arising from a bona fide misunderstanding of the Tax Code is not willful. If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Looks like the Tax Prof Blog got to the story first. Spouse Defense and the applicable limitations period. Gift certificates do not qualify for rewards under most programs. In case of return or cancellation, the Bonus Savings Center retains the right to reverse account credit.

Miles or points cannot be earned until an account has been established. Mitsubishi Per Curiam My hunch is this was written by Judge Reavley. If you inherited a pension or an individual retirement arrangement IRA, you may have to include part of the inherited amount in your income. The Bonus Savings Center may apply such adjustments to Member accounts at any time at its sole discretion. However, if you pay it and your employer reimburses you for it, it is includible in your income. Program termination is provided to Members to transfer miles or points from your account. Include in your income on Form 1040, line 11, any alimony payments you receive. These allowances are not considered scholarship or fellowship grants.