U.S. District Court

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27 Jun 2003 | U.S. District Court | National Publication | News story | 1 comments
In a press release from the United States Attorney's Office for the Northern District of California, Tim Mosley of San Rafael, California has been sentenced to five months in prison followed by five months home detention and two years supervised release after...
The United States District Court for the District of Columbia has ruled that it has jurisdiction to rule on the tax-exempt status of the Thomas Kinkade Foundation Charitable Trust, a supporting organization described in IRC ?509(a)(3). In response to the Foundation?s...
9 Aug 2002 | U.S. District Court | National Publication | News story | 1 comments
Marsh Mountain Limited Liability Co. has petitioned for a readjustment of partnership items included in a Final Partnership Administrative Adjustment issued on March 14, 2002, arguing the IRS erroneously valued a gift of land. The LLC valued the land at $5,000 per acre...
Last month, a U. S. District Court held that a family fund purportedly set up as a social club didn't qualify as a tax-exempt organization. However, the court declined to decide as a matter of law whether the fund was subject to personal holding company taxes. Now, the...
A U.S. district court has held that a family fund that was set up as a social club didn't qualify as a tax-exempt organization. The court declined to decide whether the fund was subject to personal holding company taxes.

A U.S. District Court vacated an order which granted an estate tax refund from a charitable deduction.


In Harbison v. United States, 86 AFTD2d Par. 2000-5593; No. 1:98-cv-1675-BBM (Nov. 17, 2000), the United States District Court for the Northern District of Georgia, Atlanta Division, granted a summary judgment motion in favor of a decedent's granddaughters as...

A District Court affirmed in a Motion for Summary Judgment the donors' valuation expert and the charitable income tax deduction even though the donors purchased the equipment for $40,000 in the aggregate and deducted approximately $1 million in the aggregate for a...
In, Stanbury Law Firm, P.A. v. IRS84 AFTR2d Par. 99 -5118; No. 98-2598 MJD/JGL (June 29, 1999), a United States District Court granted the IRS' Motion to Dismiss an action to compel the IRS to disclose the names of a public charity's contributors and the...
In, Estate of Kenneth E. Starkey v. United States, 83 AFTR2d Par. 99-843, a U.S. District Court granted the United States summary judgment and held that the testamentary trust created by a Decedent's will did not qualify for a charitable deduction under section 2055 of...
In Crestar Bank, et al. v. IRS, et al., a U.S. District Court held that an estate is not entitled to an income tax deduction pursuant to section 642(c) of the Code for the value of stock donated to a charitable trust because the estate did not pay an amount of its "...
In Museum of Flight Foundation v. U.S.A., a U.S. District Court held that income from the lease of a donated aircraft over a period of two years back to its donor does not constitute unrelated business taxable income.
The U.S. District Court has again reminded us why it is so important for estate planners to understand the critical role that qualified testamentary charitable remainder trusts play in securing the estate tax charitable deduction.
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Define: U.S. District Court

The United States district courts are the trial courts of the federal court system. Within limits set by Congress and the Constitution, the district courts have jurisdiction to hear nearly all categories of federal cases, including both civil and criminal matters. Every day hundreds of people across the nation are selected for jury duty and help decide some of these cases.