Abstract
The US Court of Appeals for the Ninth Circuit held, by decision dated March 12, that an estate's charitable contribution deduction had to be reduced, by reason of postdeath intrafamily manipulations that caused property of considerably lesser value than that originally bequeathed to pass to the private foundation that was established by the decedent (Dieringer v. Commissioner). This opinion affirmed the decision of the US Tax Court (opinion summarized in the June 2016 issue).
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
