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You Have to Follow the Rules Appeals Court Affirms Denial of Charitable Deduction for Novel Trust  


Author:  Staff Editors.


Source: Volume 06, Number 06, September/October 2007 , pp.10-10(1)




Family Foundation Advisor

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Abstract: 

The U.S. Court of Appeals for the Third Circuit has affirmed a lower court decision denying an estate tax charitable deduction for a trust distributing its proceeds to both charitable and noncharitable beneficiaries (Galloway v. United States, ___ F.3d ___ (3d Cir. June 21, 2007), affirming No. 05-cv-00050E

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