Michael Ferguson, et al. (Ferguson I) v. CIR

BVLaw
Full Text of Court Cases
April 28, 1997
7299 Miscellaneous Personal Services, NEC
812191 Diet and Weight Reducing Centers
estate and gift taxation

Michael Ferguson, et al. (Ferguson I) v. CIR
108 T.C. 244
US
Federal Court
United States Tax Court

Summary

The Tax Court concluded that individuals who transferred appreciated stock to a charitable organization should be liable for the gain on the stock. The court applied the anticipatory assignment of income doctrine to the charitable donation. In this case ...
Michael Ferguson, et al. (Ferguson I) v. CIR
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