Summary
The U.S. Court of Appeals for the Eleventh Circuit determined that an estate may not make a charitable deduction for an amount passing from a charitable remainder annuity trust (CRAT) to the charity when the CRAT regulations are not followed from formatio ...
Estate of Melvine B. Atkinson v. CIR
PDF, Size: 45 KB
See Also
Charitable Deduction for CRAT Denied
The U.S. Court of Appeals for the 11th Circuit considered whether an estate may make a charitable deduction for an amount passing from a charitable remainder annuity trust (CRAT) to a charity.