Donors Liable for Gain in Appreciated Stock Under Anticipatory Assignment of Income Doctrine

Business Valuation Update BVLaw
Legal and Court Case Update
April 7, 1999

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estate and gift taxation
Michael Ferguson, et al. (Ferguson II) v. CIR
174 F.3d 997 (9th Cir. 1999)
US
Federal Court
9th Circuit
United States Court of Appeals
Choy

Summary

The U.S. Court of Appeals for the 9th Circuit applied the anticipatory assignment of income doctrine and determined that the taxpayers were liable for the capital gain on appreciated stock they donated to a charitable organization.

See Also

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

Full Text of Court Cases
April 7, 1999

The U.S. Court of Appeals for the Ninth Circuit applied the anticipatory assignment of income doctrine and determined that the taxpayers were liable for the capital gain on appreciated stock they donated to a charitable organization. The stock was transf ...