Estate of Edna Pearce Lockett v. CIR

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February 9, 1998

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0212 Beef Cattle, Except Feedlots
112111 Beef Cattle Ranching and Farming
estate and gift taxation
Estate of Edna Pearce Lockett v. CIR
T.C. Memo 1998-50
US
Federal Court
United States Tax Court

Summary

The Tax Court denied the estate a charitable deduction for property with historic significance held in trust because, while the decedent's trust granted the trustee power to dispose of the property based on the trust document, the decedent did not possess ...
Estate of Edna Pearce Lockett v. CIR
PDF, Size: 50 KB

See Also

Decedent’s Charitable Intent Required to Claim the Charitable Deduction

Legal and Court Case Update
February 9, 1998

The Tax Court considered whether the estate could claim a charitable deduc­tion for the donation of property with historic sig­nificance.