U.S. District Court

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A recent court case holds in favor of a non-profit's rights to keep the names of donors private under the First Amendment.
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The U.S. District Court has again reminded us why it is so important for estate planners to understand the critical role that qualified testamentary charitable remainder trusts play in securing the estate tax charitable deduction.
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In Museum of Flight Foundation v. U.S.A., a U.S. District Court held that income from the lease of a donated aircraft over a period of two years back to its donor does not constitute unrelated business taxable income.
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In Crestar Bank, et al. v. IRS, et al., a U.S. District Court held that an estate is not entitled to an income tax deduction pursuant to section 642(c) of the Code for the value of stock donated to a charitable trust because the estate did not pay an amount of its "...
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In, Estate of Kenneth E. Starkey v. United States, 83 AFTR2d Par. 99-843, a U.S. District Court granted the United States summary judgment and held that the testamentary trust created by a Decedent's will did not qualify for a charitable deduction under section 2055 of...
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In, Stanbury Law Firm, P.A. v. IRS84 AFTR2d Par. 99 -5118; No. 98-2598 MJD/JGL (June 29, 1999), a United States District Court granted the IRS' Motion to Dismiss an action to compel the IRS to disclose the names of a public charity's contributors and the...
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A District Court affirmed in a Motion for Summary Judgment the donors' valuation expert and the charitable income tax deduction even though the donors purchased the equipment for $40,000 in the aggregate and deducted approximately $1 million in the aggregate for a...
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In Harbison v. United States, 86 AFTD2d Par. 2000-5593; No. 1:98-cv-1675-BBM (Nov. 17, 2000), the United States District Court for the Northern District of Georgia, Atlanta Division, granted a summary judgment motion in favor of a decedent's granddaughters as...

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A U.S. District Court vacated an order which granted an estate tax refund from a charitable deduction.

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A U.S. district court has held that a family fund that was set up as a social club didn't qualify as a tax-exempt organization. The court declined to decide whether the fund was subject to personal holding company taxes.
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Last month, a U. S. District Court held that a family fund purportedly set up as a social club didn't qualify as a tax-exempt organization. However, the court declined to decide as a matter of law whether the fund was subject to personal holding company taxes. Now, the...
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The United States District Court for the District of Columbia has ruled that it has jurisdiction to rule on the tax-exempt status of the Thomas Kinkade Foundation Charitable Trust, a supporting organization described in IRC ?509(a)(3). In response to the Foundation?s...
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27 Jun 2003 | U.S. District Court | National Publication | News story | 1 comments
In a press release from the United States Attorney's Office for the Northern District of California, Tim Mosley of San Rafael, California has been sentenced to five months in prison followed by five months home detention and two years supervised release after...
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The Thomas Kinkade Foundation Charitable Trust v. United States; No. 02 cv 1973 (RMC)
The U.S. District Court has ruled that The Thomas Kinkade Foundation Charitable Trust qualifies as a section 501(c)(3) organization effective from September 29, 1999, the date the foundation was created, and has ordered the IRS to issue a favorable determination letter.
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In a Memorandum Opinion, U.S. District Judge William M. Nickerson has concluded the value of a 550-acre parcel donated by Marsh Mountain LLC to Garrett County Maryland Community Action, Inc. in 1998 was overvalued by $1.6 million. Although Marsh Mountain and its...
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The Justice Department has filed a complaint in U.S. district court against Xelan Inc., in which it alleges that Xelan and others allegedly sold abusive tax shelters to thousands of medical professionals. In one alleged fraudulent scheme, the defendants operate the...
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A California District Court has issued a temporary restraining order to freeze more than $500 million in bank and investment accounts of Xelan Inc., a firm allegedly running fraudulent insurance and charity schemes mainly for clients in the medical profession,...
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A U.S. district court has held that a trust's direct, indivisible, and fixed distribution of money to a church renders section 2055(e) inapplicable, especially considering the good faith termination of the trust, thereby entitling an estate to a charitable deduction.
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A federal grand jury has handed down a 37-count indictment against the head of a religious organization and related parties for conspiracy to defraud the United States and agencies thereof. The numerous allegations include a fraudulent charitable contribution and...
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The U.S. District Court has permanently enjoined several tax return preparers from preparing returns for compensation based on the court's finding the defendants understated the tax due (and overstated the refunds due) on customers' federal income tax returns by...
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Define: U.S. District Court

The United States district courts are the trial courts of the federal court system. Within limits set by Congress and the Constitution, the district courts have jurisdiction to hear nearly all categories of federal cases, including both civil and criminal matters. Every day hundreds of people across the nation are selected for jury duty and help decide some of these cases.