U.S. Court of Appeals

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In Hewitt v. Commissioner, the Fourth Circuit affirmed the Tax Court's conclusion that a charitable deduction associated with a gift of nonpublicly traded stock was limited to the donor's tax basis in the stock.
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The Seventh Circuit surprisingly reversed the Tax Court's finding that United Cancer Council, Inc. had violated the prohibition against private inurement.
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In, Ferguson v. Commissioner, the Ninth Circuit affirms the Tax Court's decision and adopts the "anticipatory assignment of income" doctrine.
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In The Fund for Anonymous Gifts v. IRS, 83 AFTR2d Par. 99-654, the D.C. Circuit Court of Appeals vacated the District Court's decision and ordered the District Court to enter summary judgment in favor of the charity on its section 501(c)(3) status.
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In Leonard Greene, et ux. v. United States, 84 AFTR2d Par. 99-5108, No. 98-6038 (July 23, 1999), Leonard and Joyce Greene made gifts to charity of the long-term capital gains portion of futures contracts. The United States Court of Appeals for the Second Circuit held...
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The Ninth Circuit upheld a Tax Court's decision that the income from an affinity card program in which two alumni associations participated constituted royalties and was, therefore, not taxable as unrelated business income.
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On 02/12/99, the PGDC reported that the Seventh Circuit had reversed the Tax Court in United Cancer Council, Inc. ("UCC") holding the now defunct charity's net earnings did not inure to the benefit of its outside fundraiser, Watson & Hughey Company and, therefore,...
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In this per curiam opinion, the United States Court of Appeals for the 8th Circuit affirmed a District Court's ruling dismissing a suit against the IRS which had sought to compel the release of a portion of a public charity's IRS Form 990 under the Freedom on...
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In Estate of Kenneth E. Starkey v. United States, 86 AFTR2d Par. 2000-5161, the United States Court of Appeals for the 7th Circuit reversed and remanded a lower court decision and ruled that a decedent's estate should be allowed a charitable deduction for the amount...
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A panel for the Sixth District Court of Appeals has reviewed the decision of the United States Tax Court in Jennings v. Commissioner, and determined that oral argument is not needed in its ruling to uphold the lower court's decision. In the original case, Jennings...
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In an unpublished summary opinion, the Tax Court has ruled a couple cannot claim income tax charitable deductions for unsubstantiated cash contributions, nor can they claim deductions for business expenses because they were not engaged in a trade or business.
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The Eleventh Circuit, affirming the Tax Court decision in Estate of Melvine B. Atkinson, et al. v. Commissioner, has held that the estate wasn't entitled to a charitable deduction for property passing to a purported charitable remainder annuity trust (CRAT) because the...
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The Eighth Circuit has affirmed a CPA's convictions for wire fraud, mail fraud, money laundering, filing false tax returns, making a false declaration before a grand jury, and obstruction of justice for his fraudulent involvement with a couple's charitable trust.
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9 Jul 2004 | U.S. Court of Appeals | National Publication | News story | 1 comments
Ninth Circuit Judge John T. Noonan, affirming the Tax Court, has held that the National Heritage Foundation failed to provide the value of goods that Charles and Cindi Addis received for contributions to NHF in a charitable split-dollar insurance transaction and has...
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Citing Addis v. Commissioner, the Ninth Circuit, affirming the Tax Court, has held that a charity failed to provide a good-faith estimate of the value of goods and services that Gary Weiner received in consideration for donations involving split dollar insurance...
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19 Nov 2004 | U.S. Court of Appeals | National Publication | News story | 1 comments
The Sixth Circuit has upheld a Tax Court decision that the Lapham Foundation was a private foundation rather than a supporting organization because it failed the integral-part test of reg. section 1.509(a)-4(i)(3). This case is instructive for gift planners because of...
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2 Oct 2006 | U.S. Court of Appeals | National Publication | News story | 2 comments
The Second Circuit of Appeals has affirmed a district court decision that denied a testamentary trust's charitable tax deduction and refund request based on the fact a power of appointment exercised by the surviving spouse was made on her own accord rather than under...
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The Sixth Circuit of Appeals has affirmed the Tax Court's decision that a couple's contributions of conservation easements to a nonprofit were qualified conservation contributions and, contrary to the Commissioner's opinion, made "exclusively for conservation purposes."
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The Seventh Circuit Court of Appeals has affirmed the Tax Court's denial of an estate tax charitable deduction based on the fact the estate failed to properly reform a defective charitable remainder unitrust via a timely judicial modification and despite the estate's...
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The Sixth Circuit Court of Appeals has affirmed the Tax Court's holding that a married couple who created business and charitable trusts that lacked economic substance did so fraudulently and were therefore liable for income taxes, self-employment taxes, and civil and...
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Define: U.S. Court of Appeals

The 94 U.S. judicial districts are organized into 12 regional circuits, each of which has a United States court of appeals. A court of appeals hears appeals from the district courts located within its circuit, as well as appeals from decisions of federal administrative agencies. In addition, the Court of Appeals for the Federal Circuit has nationwide jurisdiction to hear appeals in specialized cases, such as those involving patent laws and cases decided by the Court of International Trade and the Court of Federal Claims.

Recent activity

Heard on the Web: Important Legal Ruling Impacts Planned Giving Marketing

Second Circuit Affirms Denial of Testamentary Trust's Charitable Deduction

Foundation Doesn't Qualify as Supporting Organization

Affirmed: Couple Denied Charitable Deduction for Split-Dollar Insurance Transaction