Estate of Howard V. Moore, et al v. CIR
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November 08, 2021
9th Circ. Affirms Nixing Estate's $4.7M Charitable Deduction
The Ninth Circuit affirmed a U.S. Tax Court decision barring a man's estate from claiming most of a $4.7 million charitable contribution deduction, saying Monday the contribution wasn't required by the relevant legal documents and therefore couldn't be deducted.
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January 27, 2021
9th Circ. Told Farmer's Estate Properly Set Up Charitable Trust
The Ninth Circuit should overturn a U.S. Tax Court decision that disallowed a transfer to a charitable trust from a farmer's estate because the transaction followed the law, the estate told the appeals court.