Charitable Deduction for CRAT Denied

Business Valuation Update BVLaw
Legal and Court Case Update
October 16, 2002
estate and gift taxation

Estate of Melvine B. Atkinson v. CIR
No. 01-16536 (11th Cir. 2002)
US
Federal Court
11th Circuit
United States Court of Appeals
Per Curim

Summary

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.

See Also

Estate of Melvine B. Atkinson v. CIR

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 ...