Thomas Burdick, Estate of Perrin v. Burdick v. Commissioner Internal Revenue Service

U.S. Court of Appeals, Ninth Circuit · Decided 1992-11-18

Cited by 108 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

TANG, Circuit Judge: The estate of Perrin V.' Burdick (“Taxpayer”) appeals the tax' court’s denial of its $60,000 charitable deduction. Taxpayer challenges the tax court’s finding that it terminated the nondeductible split-interest charitable bequest (“split-interest”) solely to gain a charitable, deduction. Taxpayer also argues that when it terminated the <span citation-ind…

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