ANNUITY TRUSTS
CHARITABLE/NON-PROFIT ORGANIZATIONS
Asmark Institute v. Commissioner (2011) The Tax Court denied tax-exempt status to an organization on the grounds that it was primarily commercial.
Abovo Foundation, Inc. v. Commissioner (2018) The Tax Court held a medical doctor's corporation was not a qualified Sec. 501(c)(3) charity.
Association of Honest Attorneys v. Commissioner (2018) The Tax Court upheld an IRS revocation of exempt status because the organization's founder used the entity's revenue for personal expenses
Big River Development LP et al. v. Commissioner (2017) The Tax Court held an easement deed with signatures by both donor and charity constituted a contemporaneous written acknowledgment.
Bartels Trust v. Commissioner (1998) A case about unrelated business income tax (UBIT).
Caricci et ux., et al. v. Commissioner A case about conversion from a nonprofit to a for-profit.
CRSO v. Commissioner (2007) Exempt status to a commercial real estate investment company denied.
Cuddeback et al. v. Commissioner (2002) For the Cuddeback Trust to qualify as a supporting organization (SO), it must meet four basic tests.
Doulgeris v. United States (2009) CEO held personally responsible for failure to remit withheld payroll taxes to the IRS.
Educational Assistance Foundation for the Descendants of Hungarian Immigrants in the Performing Arts Inc. v. United States (2015) Court revoked the exemption of the foundation under the private benefit test.
Family Trust of Massachusetts v. United States (2013 The Court of Appeals for the D.C. Circuit determined that a pooled special needs trust did not qualify for a Sec. 501(c)(3) exemption.
Estate of Harvey Evenchik et al. v. Commissioner (2013) Tax Court denied charitable deduction for a gift of S Corp stock because the assets rather than the stock were appraised.
Estate of Virginia V. Kite et al. v. Commissioner (2013) Tax Court held that termination of QTIP trust was a taxable gift.
Estate of Sheldon C. Sommers et al. v. Commissioner (2013) Tax Court held that a state court determination that gifts of art were complete was applicable.
Fairbairn et al. v. Fidelity Investments Charitable Gift Fund (2021) Donor advised fund (DAF) sponsoring organization was not liable for negligence for the sale of a large block of stock transferred to a DAF.
Farr v. Commissioner (2018) The Tenth Circuit upheld an assessment for Sec. 4958 excess benefit taxes.
Final Foundation of Human Understanding v. United States (2009) The Court of Claims held the nonprofit failed the fourteen factor IRS test for church status.
Foundation of Human Understanding v. United States (2010) The Court of Appeals determined the Foundation of Human Understanding (FHU) did not qualify as a church.
Grace Foundation et al. v. Commissioner (2014) The Tax Court sustained an IRS $10,000 late filing penalty against a charitable trust.
Lapham Foundation Inc. v. Commissioner (2002) Creating a supporting organization (SO) that distributes grants to a donor advised fund (DAF).
David Muresan Scientific Research Foundation v. Commissioner (2018) The Tax Court denied tax exempt status to a medical research foundation.
Nationalist Foundation v. Commissioner (2000) The Tax Court denied Sec. 501(c)(3) status to The Nationalist Foundation.
New Dynamics Foundation v. United States (2006) The Tax Court denied Sec. 501(c)(3) status to the New Dynamics Foundation.
New Jersey Council of Teaching Hospitals v. Commissioner (2017) The Tax Court held that third-party payments for debt collection and group purchasing programs were unrelated taxable income (UBTI).
New World Infrastructure Organization v. Commissioner (2021) Pipe manufacturing organization was not qualified for exempt status.
Ocean Pines Association, Inc. v. Commissioner (2010) The Tax Court held that income from two parking lots was taxable to a non-profit association.
Oliveri v. Commissioner (2019) The Tax Court held an evangelist was not entitled to charitable deductions for his living expenses and various gifts.
Ononuju v. Commissioner (2021) Excess benefits exist tax applicable to disqualified person.
Pinkert v. Schwab Charitable Fund (2021) Donor advised fund (DAF) donor lacked standing to sue DAF sponsoring organization.
Polm Foundation, Inc. v. United States et al. (2011) The private foundation failed to qualify under the public charity supporting organization test.
Rameses School of San Antonio, Texas v. Commissioner (2007) Charter school not operated for exclusively charitable purposes and tax exempt status revoked.
Salus Mundi Foundation v. Commissioner (2014) Because a fraudulent conveyance had occurred under NY law, the 9th Circuit determined that the Salus Foundation could be subject to repayment of $33 million to the IRS.
Salus Mundi Foundation et al. v. Commissioner (2016) Two Sec. 501 (c)(3) foundations were held liable for tax payments due from an asset donor.
Salvation Navy, Inc. v. Commissioner (2002) Mr. Valfer incorporated the "Salvation Navy, Inc." and applied for exempt status under Sec. 501(c)(3).
Service Employees International Union et al. v. United States (2010) Tax-exempt labor organization to pay the full penalty for late filing of IRS Form 990
Siskin Memorial Foundation, Inc. v. United States (1986) Insurance loans are acquisition indebtedness.
Sklar et ux. v. Commissioner (2008) The Ninth Circuit affirmed that charitable deductions for part of tuition payments to a religious school was denied
Sklar et ux. v. Commissioner (2005) The Tax Court held charitable deductions for part of tuition payments to a religious school was denied
Sklar et ux. v. Commissioner (2002) Tuition payment could not be divided into a deductible and non-deductible portion without "an excessive government entanglement with religion."
Sklar et ux. v. Commissioner (2000) The Tax Court denied charitable deduction for tuition payment to religious school
South Community Association v. Commissioner (2005) Gaming Center is not a qualified charitable institution.
Thomas More Law Center v. Harris (2016) The U.S. District Court held that the California Attorney General requirement for nonprofits to disclose names of their major donors was unconstitutional.
Triplett v. Commissioner (2005) Income earned by Taxpayer did not qualify for tax-exempt gifts to a church.
United States v. Hartshorn (2014) The Court upheld a District Court injunction that determined the Church of Compassionate Service to be an abusive tax shelter.
United States v. Indianapolis Baptist Temple (2000) The members of Indianapolis Baptist Temple (IBT) believe it to be a sin for their church to pay taxes.
Villareale v. Commissioner (2013) The tax court denied deductions for gifts of $250 or more because there was no contemporaneous written acknowledgment.
In re: VISION SERVICE PLAN TAX LITIGATION (2010) Summary judgment in favor of the IRS, denying a tax exemption for the Vision Service Plan (VSP).
ESTATE PLANNING/TAXES
Abraham v. Commissioner (2005) The court included the full value of family limited partnership (FLP) assets in the estate of the decedent.
Adell v. Commissioner (2013) The Tax Court held that Sec. 6166 estate tax deferral could be terminated for nonpayment.
Adell et al. v. Commissioner (2014) The Tax Court accepted an estate value determination of $9.3 million for closely-held stock and rejected the IRS claim for over $55 million in taxes and penalties.
Armstrong Jr. et. al. v. Commissioner (2002) An estate includes the Federal gift tax paid "during the 3-year period ending on the date of the decedent's death."
Gertrude M. Ball et al. v. Commissioner (2009) Estate claim that interest should be abated because the IRS was "not sufficiently aggressive" in pursuing payment fails.
Badgley v. United States (2018) A United States District Court for the Northern District of California denied a $3,810,004 estate tax refund request and upheld full inclusion of a GRAT in the estate.
Barr et ux. v. Commissioner (2009) The Tax Court determined that surrender of an insurance policy creates ordinary income.
Bartels Trust for the Benefit of Cornell University et al. v. United States (2009) Margin securities lead to unrelated business taxable income.
Batchelor-Robjohns vs. United States (2015) Court held that an estate did not qualify for refund of income taxes paid on lawsuit settlement payments that had been deducted by the estate.
Bates v. Commissioner (2012) Settlement not deductable on estate tax return.
Belmont et al. v. Commissioner (2015) An estate received a retirement account and "permanently" set aside most of those funds for charity. Because part of the set aside funds were spent on litigation expenses, the Tax Court denied the estate charitable income tax deduction.
Bennett, Benjamin R. et al. v. Susan Bennet Bascom et al. (2018) The District Court held an IRS lien for estate taxes had priority over an LLC that purchased the estate assets.
Bigelow et al. v. Commissioner (2007) Family limited partnership (FLP) discount denied.
Bigelow et al. v. Commissioner (2005) Real estate within a Family Limited Partnership (FLP).
Billhartz v.Commissioner (2015) The Court held that a subsequent state court action did not change a settlement between the IRS and an estate.
Blount v. Commissioner (2005) Buy-Sell agreement where decedent owned 83% of the BCC corporation at his death.
Bradford et al. v. Commissioner (2002) The Tax Court reduced a charitable bequest in order to pay estate tax.
Breakiron v. Breakiron Gudonis (2010) District Court permits recession of disclaimer.
Brownstone et al. v. United States (2006) The court denied a deduction for a one million dollar transfer from a trust to an estate and then to charity.
Carroll v. United States (2009) Bankrupt heir still owes estate tax.
Carter v. United States (2019) The District Court held the three year estate tax statute of limitations was not extended by the financial disability of the executor.
Estate of Robert M. Cederloff v. United States (2010) The District Court denied an estate petition to wave penalties for late filing of IRS Form 706.
Chancellor et al. v. Commissioner (2011) The Tax Court determined that a fairly broad power did not create a general power of appointment.
Christiansen et al. v. Commissioner(2009) Court determines "charitable lid" formula disclaimer valid.
Christiansen et al. v. Commissioner (2008) No deduction for disclaimer of lead trust interest.
Clark et ux. v. Rameker et al. (2014) The Supreme Court unanimously held that an inherited IRA may be subject to creditor claims in Bankruptcy Court.
Coaxum et al. v. Commissioner (2011) Insurance policies and several annuities were included in the estate.
Cohan et ux. et al. v. Commissioner (2012) The Tax Court denied charitable deductions claimed as a result of a bargain sale.
Connelly et al. v. United States (2021) Life insurance proceeds increase the value of closely held corporation.
Cristofani v. Commissioner (1991) Irrevocable life insurance trusts (ILIT) and the Crummey power.
Crummey v. Commissioner (1968) Withdrawal rights are sufficient to convert the beneficiary's interest into a present interest that qualified for the gift exclusion.
Curcio et al. v. Commissioner (2012) Contributions to a welfare benefit plan are not deductible as ordinary and necessary business expenses.
Davenport et al. v. Commissioner (2006) Commercial annuities included in estate.
Davis v. United States (2011) A U.S. District Court denied a request by an estate to toll the statute of limitations and allow a late refund request.
Derksen v. United States (2012) Court refused to allow a deduction of debt owed to the estate of decedent's late husband on decedent's estate tax return.
Dicow v. United States (2011) Executor was outside the required time limit in filing a suit for a refund.
Dickerson v. Commissioner (2012) The Tax Court determined that a lottery ticket given to a waitress and subsequently transferred to a family-owned Subchapter S Corporation created a taxable gift of 51% of the winnings.
Dickow v. United States et al (2010) The court determined that the estate tax refund filing was not within the required period of time.
Diebold Foundation Inc. v. Commissioner (2018) The Second Circuit held the Diebold Foundation liable as transferee and assessed a $33.5 million income tax bill.
Dieringer v. Commissioner (2019) The Ninth Circuit affirmed a Tax Court decision reducing an estate tax deduction based upon the executor's actions, which substantially reduced the net value to the family foundation.
Dieringer et al v. Commissioner (2016) The Tax Court upheld a $4,124,717 deficiency and $824,943 penalty because post-death actions of decedent's sons greatly reduced funding amounts transferred to her private foundation.
DiMarco v. Commissioner (2015) The Tax Court denied a charitable income tax deduction of $314,942 due to ongoing estate litigation.
Fujishima et al. v. Commissioner (2012) The Tax Court determined that gifts during the administration of an estate by an executor were not qualified estate tax deductions.
Liftin et al. v. United States (2014) The Federal Circuit affirmed a Court of Federal Claims decision that a late IRS Form 706 filing penalty was applicable.
Lorraine C. Disbrow v. Commissioner (2006) Home transferred to a family limited partnership (FLP) still included in Decedent's estate.
Duncan Sr. et al. v. Commissioner (2011) The Court upheld the Sec. 2053 deduction for interest on a loan to pay estate tax.
Erickson et al. v. Commissioner (2007) Deathbed family limited partnership (FLP) does not qualifying for a minority or marketability estate discount.
Finfrock v. United States (2012) A U.S. District Court ruled that Reg. 20.2032A-8(a)(2) stating that the farm land special use regulation was permitted only if the election applied to 25% of the estate failed the Chevron test and the Court invalidated the regulation.
Freedman et al. v. Commissioner (2007) A joint tenancy between a mother and son did not constitute a completed gift.
Fortunato et al. v. Commissioner (2010) Decedent did not own the companies the IRS claimed he did, deficiencies and Penalties denied.
Galloway v. United States (2007) Testamentary trust not qualified for a charitable deduction under Sec. 2055(e).
Galloway v. United States (2006) Estate deduction denied where property not transferred into an annuity trust, a unitrust or pooled income fund
Goldberg et al. v. Commissioner (2010) Full inclusion of value in an estate for property held as tenants by the entirety.
Hake v. United States (2017) A U.S. District Court abated a late filing penalty for an estate tax return because the executor reasonably relied on incorrect advice from counsel
Harbison v. United States (2000) The case highlights the importance of a proper reformation under Sec. 2055(e)(3).
Hartsell v.Commissioner (2004) The estate would be required to make payment of overdue estate tax, and also a penalty for the late payment.
Heckerman et ux. v. United States (2009) Indirect gifts through a family limited partnership (FLP) are valued at fair market value and trigger $1 Million Gift Tax.
Heller et al. v. Commissioner (2016) The Tax Court permitted an estate to deduct a $5 million loss due to the decedent's investment in a Ponzi scheme.
Hendrix et ux. v. Commissioner (2011) The Tax Court upheld formula clauses that included gifts to trusts for children and transfers to a qualified charity.
Hurford v. Commissioner (2008) The Tax Court included all property at fair market value in the estate, but did not assess penalties.
United States v. Holmes et al. (2016) The Tax Court held an estate liable for taxes even though there was an IRS error in calculating the penalty and interest.
Holmes et al. v. United States (2017) The Fifth Circuit affirmed a District Court decision that permitted the IRS to foreclose real estate liens to pay estate taxes, penalties and interest.
Hubbell Trust et al. v. Commissioner (2016) The Tax Court denied a charitable income tax deduction for trust distributions to qualified charities because the trust did not specifically authorize the distributions.
United States v. Johnson (2019) The Tenth Circuit held decedent's adult children personally liable for unpaid estate tax.
Kahanic et al. v. Commissioner (2012) The Tax Court determined that insurance proceeds were included in the estate but the payment of the policy proceeds was a valid debt and qualified as an estate deduction.
Kelly et al. v. Commissioner (2012) The Tax Court determined that a bona fide sale exception applied to a family limited partnership.
Kimbell Sr., et. al. v. United States (2004) Family limited partnership (FLP) creation.
Kite v. Commissioner (2013) The Tax Court held that there was a taxable termination of two QTIP trusts.
Knappe et al. v. United States (2013) District Court determined that reliance on advice of CPA with respect to a filing deadline was not reasonable cause and the penalty was applicable.
Knight v. Commissioner (2008) 2% Floor on trustee's fees upheld.
Koons III et al. v. Commissioner (2013) The Tax Court determines that a portion of a future interest on an estate loan was not deductible.
Koons III et al. v. Commissioner (2017) The Eleventh Circuit denied a $71,419,497 deduction for interest on a loan used to pay estate taxes.
Korby et al. v. Commissioner (2006) The Tax Court sustained an IRS deficiency of $503,285.
Korby et al. v. Commissioner (2005) The assets of a family limited partnership (FLP) were included at full fair market value in the estate.
La Sala et al. v. Commissioner (2016) An estate did not receive a waiver of the obligation to pay interest on federal gift tax.
Langan v. United States (2013) The Court of Federal Claims dismissed an estate's action for a refund.
Leighton et al. v. United States (2021) The case had a question of fact that required a trail to determine if reasonable cause existed for late filing of estate tax return.
Lockett et al. v. Commissioner (2012) The Tax Court held that assets in a family limited partnership were included at fair market value in the taxable estate.
United States v. Marshall et al. (2014) The Fifth Circuit held that gift donees are liable for gift tax and interest even though the $75 million total exceeds the value of the original gift..
McCoy et al. v. Commissioner (2009) The Tax Court determined that the Utah tax apportionment statute applied and preserved the full marital deduction.
McElroy et ux. v. Commissioner (2014) The Tax Court determined that the IRS FPAAs were timely and denied a Sec. 165 loss deduction because the charitable plan was never intended to be profitable.
United States v. Marci McNicol (2016) The Tax Court held an executrix personally liable for an outstanding tax bill.
United States v. Michel (2012) Court held executor personally liable for an IRS Notice of Levy on a beneficiary of the estate.
Malkin et al. v. Commissioner (2009) Donor control voids family limited partnership (FLP) discount.
Miller v. Commissioner (2009) The Tax Court determined that family limited partnership (FLP) discounts would be permitted for initial contributions, but denied for deathbed additions.
Mirowski et al. v. Commissioner (2008) No 2036(a) inclusion for gifts made during life.
Morgens et al. v. Commissioner (2012) The Tax Court ruled that a transfer of a QTIP trust remainder using a net gift method to heirs created a gift tax.
Morrissette et al. v. Commissioner (2021) Split-dollar insurance contracts were used to maintain control over a family business, valuation penalties were applied due to unreasonable values claimed.
Ohio Disability Association v. Commissioner (2009) Disability Association that may not be "exclusively operated" for charitable purposes fails exemption test.
Olsen v. Commissioner (2014) The decedent failed to create and fund a marital and credit shelter trust when his wife passed away. Part of the comingled trust assets were determined to be taxable in his estate.
Palumbo et al. v. United States (2012) The 3rd Circuit of the United States Court of Appeals determined that an estate with remainder to be transferred entirely to a charitable trust did not qualify for recovery of attorneys' fees.
Palumbo et al. v. United States (2011) The District Court upheld a charitable deduction for a bequest to a testamentary trust.
Petter et al. v. Commissioner (2009) The court upheld a formula clause that transferred a substantial gift to a Community Foundation.
Pierre v. Commissioner (2009) State property law protects LLC Discount.
Powell et al. v. Commissioner (2017) The Tax Court denied a family limited partnership (FLP) discount and a charitable lead annuity trust (CLAT) deduction.
Purdue et al. v. Commissioner (2015) The Tax Court upheld several LLC transactions and an estate loan
Quidley v. Commissioner (2014) The court denied litigation costs under Sec. 7430 because the estate was over the $2 million statutory limit.
Rector et al. v. Commissioner(2007) Failing grade for rector family limited partnership (FLP).
Redstone et al. v. Commissioner (2015) Court held that a 1972 stock transfer to children was the result of a bona fide litigation settlement and therefore was not a taxable gift.
Rice et ux. v. Commissioner (2009) The court looked at nine factors that determine property status and held lot sales qualified for capital gains treatment.
Richard et al. v. Commissioner (2012) Court determined that stock in the estate of a decedent wife was not included in the husband's taxable estate.
Riese et al. v. Commissioner (2011) The Tax Court determined that a QPRT did exclude a valuable residence from an estate.
United States v. Ringling (2019) A U.S. District Court held that estate beneficiaries liable for payment of estate tax.
Robinson v. Commissioner (2010) The Tax Court allowed an Executor to escape liability for an accuracy-related penalty.
Rolfs et al. v. Commissioner (2012) The 7th Circuit affirmed a Tax Court decision denying a deduction for a home given to firefighters to be burned down as part of normal training.
Rosen et al. v. Commissioner (2008) Ping-pong tax payment benefits estate.
Sanders et al. v. Commissioner (2014) The Tax Court denied partial summary judgment where the estate claimed that there had been adequate disclosure on gift tax returns sufficient to trigger running of the statute of limitations.
Saunders et al. v. Commissioner (2011) The Tax Court rejected a claim by an estate that litigation could potentially cost the estate $30 million.
Saunders v. Commissioner (2014) The Ninth Circuit affirmed a tax court decision rejecting an estimated $30 million litigation claim as an estate deduction. Add to: 1.3.3
Shapiro et al v. United States (2011) The Ninth Circuit reversed a judgment that determined an estate was not entitled to a deduction for a palimony claim.
Singer v. Commissioner (2016) The Tax Court held that an executor was not personally liable for a $422,694 estate tax.
Smith v. United States (2009) Following nineteen years of proceedings, the Fifth Circuit Court of Appeals denied Estate's request for refund of interest.
Smoot v. Smoot (2015) The former wife of the decedent was directed to repay the executor for an estate tax payment to the IRS.
Sower et al. v. Commissioner (2017) The Tax Court held that the IRS could recalculate a deceased spouse unused exclusion (DSUE) even though the estate was closed.
Specht et al. v. United States (2015) A U.S. District Court upheld an IRS late-filing penalty even though the attorney was suffering from brain cancer and relinquished her license to practice law in a malpractice action.
Spiekhout v. United States (2017) The District Court held that a federal tax lien had priority over seven other estate claims.
Steinberg v. Commissioner (2013) The U.S. Tax Court denied an IRS motion for summary judgment and held that the net gift valuation may include a reduction for a potential payment by donees of estate tax under Sec. 2035(b).
Turner v. Commissioner (2018) The Tax Court held a marital deduction was not reduced by potential estate tax payments because the executor had a Sec. 2207B Right of Recovery against the recipients of gifts.
United States v. David Stiles et al. (2014) Executor was held liable for unpaid income tax on the estate of his mother. The IRS motion for summary judgment on foreclosure of a tax lien on real property was granted.
United States v Diane M. Garrity et al. (2016) A U.S. District Court in Connecticut denied an estate request to amend pleadings and file a counterclaim.
United States v. Sadler III (2015) The Tax Court required an estate to pay in full an IRS deficiency for taxes, penalties and interest.
Stone et al. v. Commissioner (2012) The Tax Court held that family limited partnership assets were excluded from the estate because there was qualification as a bona fide sale for adequate and full consideration.
Strangi v. Commissioner (2005) The court determined that the Strangi family limited partnership (FLP) lacked a "substantial non-tax purpose" and, thus, the exception did not apply.
Tamulis et al. v. Commissioner (2006) Estate misses deadline to reform trust.
Tatum, Jr. et al. v. United States (2010) The District Court determined that a disclaimer was not effective to transfer the intended property.
Tehan v. Commissioner (2005) The court determined that the decedent's residence would be included in his estate at full value under Sec. 2036(a)(1).
Thouron et al. v. United States (2012) An estate was subject to a penalty of $999,072 and added interest, even though the attorney had advised incorrectly about the payment deadlines.
Thouron et al. v. United States (2014) Appeals court found the estate should have an opportunity to explain its reasonable cause for failure to make an estate tax payment that resulted in a $999,072 penalty.
Trombetta v. Commissioner (2013) The tax court held that the taxable estate included the fair market value of assets held in an annuity trust and in a residence trust.
Turner Sr. et al. v. Commissioner (2012) The Tax Court considered a request for reconsideration of a prior decision including FLP assets in the estate under Sec. 2036(a) and determined that the assets remained includable.
United States v. MacIntyre et al. (2012) A District Court held that the income beneficiary of a grantor retained income trust (GRIT) was subject to gift tax on a transfer created by a below-fair-market-value sale of stock by her former husband.
United States v. Shriner (2014) The executors were held personally liable for estate income tax.
United States v. Spoor et al. (2016) The Eleventh Circuit held that the federal estate tax lien under Sec. 6324A had priority over an executor's claims for administrative expenses.
United States v. Whisenhunt (2014) The recipient of an IRA distribution was required to pay estate tax.
United States v. Whisenhunt et al. (2014) The District Court held that an executor and beneficiary are liable for estate tax
United States v. Windsor (2013) The Supreme Court held that the Defense of Marriage Act (DOMA) violates the equal protection clause of the Fifth Amendment.
United States v. Ziegenhals (2014) A former attorney was found liable for a very substantial self-dealing tax.
Van et al. v. Commissioner (2011) Decedent's principal residence included in her estate, even though she had previously deeded the property to family members.
Warne et al. v. Commissioner (2021) Charitable estate donations subject to discounting for lack of control and lack of marketability.
Wells Fargo Bank New Mexico, et al. v. United States (1999) A gift is determined by an objective test that finds whether or not there has been passage of dominion and control.
Wimmer et al. v. Commissioner (2012) The Tax Court determined that gifts of family limited partnership units qualified for the annual gift tax exclusion under Sec. 2503(b).
Windsor v. United States (2012) The District Court permitted qualification for an estate tax marital deduction.
Windsor v. United States (2012) The District Court permitted qualification for an estate tax marital deduction.
Winford v. United States (2013) A District Court held that an estate payment was not a deposit and therefore not subject to a refund.
Woodbury v. Commissioner (2014) The Tax Court held that late IRS Form 706 Estate Tax Return precluded election of installment payment of tax on business interests.
In the Matter of the Estate of Jerry Wayne Young (2010) District Court sided with the IRS in upholding a tax lien.
GIFT ANNUITIES
INCOME/TAXES
901 South Broadway Ltd. Partnership v. Commissioner (2021) Facade easement failed perpetuity requirement.
Aragona v. Commissioner (2014) The Court held that trustees did attain the requisite level of material participation and qualified for the passive loss exception in Sec. 469(c)(7).
Atkinson et ux. et al. v. Commissioner (2015) The Tax Court rejected a conservation easement, but denied penalties because of the reasonable cause defense.
Balsam Mountain Investment LLC et al. v. Commissioner (2015) A conservation easement agreement permitted a 5% property substitution for boundary adjustments. The Tax Court determined that the agreement did not create a perpetual interest in property and the deduction was denied.
Belair Woods LLC v. Commissioner (2020) The Tax Court determined that a deed for a conservation easement did not include a proper judicial extinguishment provision and therefore failed the Section 170(h)(5) "protected in perpetuity? requirement.
B.V. Belk Jr. et ux. V. Commissioner (2013) Conservation easement charitable deduction denied because the deed was not "in perpetuity."
BC Ranch II LP et al. v. Commissioner (2017) The Fifth Circuit vacated a Tax Court case that disallowed two conservation easements.
B.V. Belk Jr. et ux. v. Commissioner (2014) A power of substitution precluded the creation of a perpetual conservation easement. Because the conservation easement was not perpetual, the deduction was denied.
Bell v. Commissioner (2013) The Tax Court upheld an IRS deficiency that denied charitable deductions and assessed a penalty.
Buttes et al. v. Commissioner (2016) The Tax Court approved a charitable deduction for a bargain sale despite the IRS's claim that the taxpayer did not strictly follow appraiser and appraisal requirements.
Carroll III et ux. v. Commissioner (2016) The Tax Court denied a deduction for a conservation easement because the doctor-owner of the property drafted the agreement and it did not fulfill the "granted in perpetuity" requirement of Sec. 170(h).
Cavallaro et ux. v. Commissioner (2014) The Tax Court determined that stock allocations in a merger of two family businesses resulted in a taxable gift of $29.6 million.
Chambers et ux. v. Commissioner (2011) Minister taxable on deposits to his church.
Champions Retreat Golf Founders LLC et al. v. Commissioner (2020) The Eleventh Circuit vacated a Tax Court decision denying a $10.4 million charitable deduction for donation of a conservation easement.
Chiarelli v. Commissioner (2021) Charitable deduction denied for personal property gifts due to failure to complete IRS Forms 8283.
Cortes et ux. v. Commissioner (2014) The Tax Court held that a vow of poverty did not preclude taxation of pastoral income.
Coal Property Holdings LLC v. Commissioner (2019) The Tax Court ruled a $155 million conservation easement deduction invalid.
Costello et ux. v. Commissioner (2015) The Tax Court denied a charitable easement deduction due to an unqualified appraisal, an unsigned IRS Form 8283 Appraisal Summary and a "quid pro quo" that reduced the conservation easement value to zero.
Davis et ux. v. Commissioner (2015) The Tax Court approved the majority of a $2.1 million charitable deduction involving a bargain sale of undeveloped land to a nonprofit retirement center.
Deckard v. Commissioner (2020) The Tax Court ruled that the founder of a nonprofit could not later elect Subchapter S status and deduct the initial losses.
De Los Santos v. Commissioner (2018) The Tax Court held a split-dollar insurance policy was taxable.
Embroidery Express LLC et al. v. Commissioner (2016) The Tax Court denied substantial business and charitable tax deductions.
Englewood Place LLC et al. v. Commissioner (2020) The Tax Court denied a deduction by a Georgia partnership for a claimed $4.77 million conservation easement charitable deduction.
Fakiris v. Commissioner (2017) The Tax Court denied a $3 million deduction because the donor could recover the gifted property.
Fargo, et ux. et al. v. Commissioner (2015) The Tax Court held that real property owned for over a decade produced ordinary income when sold.
Freedom from Religion Foundation, Inc. v. Lew (2013) Court determined that the exemption for clergy rental allowances was unconstitutional.
Felton v. Commissioner (2018) The Tax Court required a pastor who received salary in part from general offerings and in part from special gifts to include all receipts in taxable income.
French et ux. v. Commissioner (2016) The Tax Court held a conservation easement deed was not sufficient to comply with the contemporaneous written acknowledgment requirements of Sec. 170(f)(8)(B).
Gardner et ux. v. Commissioner (2015) The Tax Court levied Sec. 6700 penalties of $47,000 on a husband and wife who marketed a "corporation sole" tax avoidance plan.
Gardner et ux. v. Commissioner (2017) The Ninth Circuit affirmed a Tax Court decision holding that a couple who established a church through a corporation sole and took a vow of poverty were still subject to income tax and self-employment tax.
Gaylor v. Mnuchin (2019) The Seventh Circuit reversed a lower court decision that the clergy housing allowance violates the Establishment Clause of the First Amendment.
Gemperle et ux. v. Commissioner (2016) The Tax Court denied a charitable façade easement deduction due to failure to attach the appraisal to the donors' tax return.
George Jr. v. Commissioner (2016) Taxpayer's income from the sale of supplements was ruled taxable, even though the he later founded a Sec. 501 (c)(3) organization.
Glade Creek Partners LLC et al. v. Commissioner (2020) The Tax Court denied a $17.5 million charitable deduction for a gift of a conservation easement.
Grainger v. Commissioner (2018) The Tax Court denied deductions for a "personal tax shelter" through gifts of clothing.
Green v. United States (2018) The Circuit Court reversed a 2015 District Court decision permitting a fair market value deduction. The Circuit Court held that the appropriate deduction was for cost basis.
Green v. United States (2015) District Court held that appreciated property gifts by an irrevocable trust may be deducted at fair market value under Sec. 642(c).
Green v. United States (2016) District Court held that a dynasty trust properly deducted a charitable contribution
Green v. United States (2016) District Court held that a dynasty trust properly deducted a charitable contribution
Harris v. Commissioner (2020) The Tax Court denied a conservation easement deduction.
Hewitt v. Commissioner (2020) The Tax Court denied a deduction for a charitable gift of a conservation easement.
Issacs v. Commissioner (2015) The Tax Court denied deductions for gifts for trilobite fossils.
James M. Pollard v. Commissioner (2013) Deduction denied for a conservation easement that was required in order to obtain a land-use exemption.
John Crimi et al. v. Commissioner (2013) Deduction allowed for sale of land below fair market value based on 4-year old appraisal.
Kalapodis et ux. v. Commissioner (2014) The Tax Court denied a charitable deduction to the grantors of an irrevocable trust that made scholarship payments.
Kissling v. Commissioner (2020) The Tax Court permitted a charitable façade easement deduction on commercial buildings in a historic preservation district.
Kunkel et ux. v. Commissioner (2015) The Tax Court disallowed deductions of $37,315 for charitable gifts of clothing, books and other personalty.
Loube et ux. V. Commissioner (2020) The Tax Court denied a $297,000 deduction for a noncash gift of salvage materials.
Lumpkin HC LLC v. Commissioner (2020) The Tax Court denied a charitable deduction for a conservation easement valued at $8.2 million.
Lumpkin One Five Six LLC v. Commissioner (2020) The Tax Court denied charitable deductions for a conservation easement valued at $2.5 million.
Maple Landing LLC et al. v. Commissioner (2020) The Tax Court denied a deduction by a Georgia partnership for a claimed $6.8 million conservation easement charitable deduction.
McGrady et vir v. Commissioner (2016) The Tax Court approved a total charitable deduction of $3,654,792 for a donor's real estate gifts, including a conservation easement.
Mecox Partners LP et al. v. United States (2016) The IRS denied a conservation easement deduction because the deed was not recorded as required under New York law.
Mitchell v. Commissioner (2015) The court denied a conservation easement charitable deduction due to a mortgage on the property.
Montgomery-Alabama River LLC et al. v. Commissioner (2021) The court determined that issues of material fact needed to be determined at trial.
Montgomery-Alabama River LLC et al. v. Commissioner (2021) Conservation easement deduction was not saved by state law exception.
Neff et al. v. Commissioner (2012) Court held that rollout of a split dollar life insurance agreement resulted in taxable income of $710,376.
Ocean Pines Association Inc. v. Commissioner (2012) The Fourth Circuit affirmed a Tax Court decision that a beach club and parking lots were private assets that created unrelated business taxable income.
Ocean Pines Association Inc. v. Commissioner (2012) The Fourth Circuit affirmed a Tax Court decision that a beach club and parking lots were private assets that created unrelated business taxable income.
Oconee Landing Property LLC et al. v. Commissioner (2021) Conservation easement case penalties approved, supervisor?s review was sufficient.
Olivo et al. v. Commissioner (2011) The Tax Court refused to allow a claimed deduction of $1.24 million for the decedent's caregiver.
Palmer Ranch Holdings Ltd. et. al. v. Commissioner (2014 The Tax Court reduced a claimed deduction and determined that there was reasonable cause to not assess an accuracy-related penalty.
Palmolive Building Investors LLC v. Commissioner (2019) The Tax Court upheld penalties assessed against a partnership that failed to qualify for a $33.4 million charitable deduction on a gift of a façade conservation easement
Pankratz v. Commissioner (2021) Charitable deduction denied due to failure to attached qualified appraisals.
Payne v. Commissioner (2013) The Tax Court denied charitable deductions for years 2008 and 2009 and also assessed penalties.
Payne et ux. v. Commissioner (2016) The Tax Court denied charitable deductions for gifts of clothing, furniture, and household goods and assessed deficiencies for 2010 and 2011.
Plateau Holdings LLC et al. v. Commissioner (2020) The Tax Court denied a $25.5 million charitable deduction for a gift of a conservation easement.
Presley et ux. V. Commissioner (2019) The 10th Circuit, in an unpublished opinion, denied charitable deductions for land improvements, a mower gift and donation of a residence.
Rajagopalan v. Commissioner (2020) The Tax Court upheld the taxpayer valuation on a conservation easement granted at the peak of the 2006 real estate market.
Red Oak Estates LLC v. Commissioner (2020) The Tax Court determined that a deduction for a conservation easement would be denied because the deed did not comply with the required judicial extinguishment provisions.
Riverside Place LLC v. Commissioner (2020) The Tax Court denied a deduction by a Georgia partnership for a claimed $4.1 million conservation easement charitable deduction.
Rodriguez v. FDIC (2020) The Supreme Court rejected a federal common law principle known as the ?Bob Richards Rule? and remanded the case back to the Tenth Circuit.
RP Golf LLC et al. v. Commissioner (2016) The Tax Court denied a $16.4 million conservation easement deduction because mortgages were not subordinated when the deed was signed.
RP Golf LLC et al. v. Commissioner (2017) The Tax Court upheld denial of a $16.4 million conservation easement.
Rutkoske v. Commissioner (2017) The Tax Court held that two lifelong farmers were not permitted a 100% ("farmer or rancher") limit on a charitable conservation easement deduction.
Salt Point Timber LLC ct al. v. Commissioner (2017) The Tax Court denied a $2.1 million deduction for a conservation easement.
Sanders v. Commissioner (2010) The Tax Court determined that the loan on a lapsed insurance policy produced taxable income.
Santa Clara Valley Housing Group, Inc. et al. v. United States (2011) Strategy involving a Subchapter S corporation and a charitable organization not approved.
Sells et al. v. Commissioner (2021) Defective conservation easement deed was not saved by state law.
Smith v. Commissioner (2014) The Tax Court denied a claimed deduction for gifts of furniture and clothing valued at $27,767 and assessed an accuracy penalty.
Soddy Creek Preserve LLC et al. v. Commissioner (2021) Easement donation disallowed due to failure to satisfy perpetuity requirement.
South Dakota v. Wayfair Inc. (2018) The Supreme Court permitted states to tax sales by companies without a physical presence.
TOT Property Holdings LLC et al. v. Commissioner (2021) A charitable deduction for gift of a conservation easement was disallowed and penalties applied for a gross valuation misstatement.
Twenty Two Six Investors et al. v. Commissioner (2017) The Tax Court denied an $11,355,000 charitable easement deduction because the nonprofit failed to record the deed for two years.
United States v. Tyler et al. (2012) A District Court held that the co-executors were personally liable as estate fiduciaries for payment of a prior income tax deficiency.
United States v. Marshall et. al (2015) The Court held that the total payment for gift tax and interest was limited to the gift fair market value
Village at Effingham LLC v. Commissioner (2020) The Tax Court denied a deduction by a Georgia partnership for a claimed $5 million conservation easement charitable deduction.
Walter C. Minnick et ux. v. Commissioner (2012) Tax Court denies a charitable deduction for the transfer of a conservation easement.
Wesley et ux. v. Commissioner (2015) Tax court held that a minister did not substantiate his charitable deductions according to Reg 1.170A-1 and 1.170A-13.
White v. Commissioner (2016) The Tax Court required a pastor to pay tax on his income even though he had signed a vow of poverty.
Woodland Property Holdings LLC et al. v. Commissioner (2020) The Tax Court held a conservation easement did not qualify for a charitable deduction
WT Art Partnership LP v. Commissioner (2020) The Tax Court denied an IRS motion for partial summary judgment in its contest of the validity of a $73.9 million art appraisal.
Zavadil v. Commissioner (2013) The Tax Court restored a portion of the charitable deductions that the IRS had disallowed.
Zavadil et ux. v. Commissioner (2015) The Eighth Circuit permitted deductions for notes that had been paid but denied deductions for company gifts that were not proved to be a legal obligation of the taxpayer.
OUTRIGHT GIFTS & BEQUESTS
61 York Acquisition LLC v. Commissioner (2013) The Court denied a façade easement conservation deduction to a partnership that owned a partial interest in a 20-story building.
Addis et ux. v. Commissioner (2004) The Ninth Circuit Court of Appeals determined there is no deduction for charitable reverse split dollar plans.
Addis et ux. v. Commissioner (2002) The Tax Court held there is no deduction for charitable reverse split dollar plans.
Ahahmadian et ux. v. Commissioner (2010) The Tax Court determined that a deduction of $24,500 was not qualified.
Americans for Prosperity Foundation et al. v. Becerra (2018) The Ninth Circuit held California could require nonprofits to file IRS Form 990 Schedule B with their state returns.
Anonymous vs. Commissioner of Internal Revenue (2010) No deduction for gifts to foreign churches.
Barck v. Commissioner (2001) The Barcks claimed deductions however, they did not maintain appropriate written records.
Belk v. Commissioner (2013) (Belk I) The Tax Court determined that there was no valid conservation easement because the deed did not identify a qualified property.
Belk v. Commissioner (2013) (Belk II) The Tax Court denied a request by the taxpayer for reconsideration of the decision in Belk I.
Bell v. Commissioner (2011) The Tax Court in a summary opinion denied several charitable deductions, but permitted some on the basis that there was sufficient substantiation.
Bischel et ux. v. United States (2006) No deduction for gift of a grazing permit.
Bischel et ux. v. United States (2006) No deduction for gift of a grazing permit.
Bosque Canyon Ranch LP et al. v. Commissioner (2015) The Tax Court rejected two conservation easement deductions totaling $15.9 million because they failed the "in perpetuity" requirement.
Cameron et ux. V. Commissioner (2002) Obtaining receipts for all gifts of $250 or more is essential.
Carpenter et al. v. Commissioner (2012) The Tax Court denied charitable deductions for gifts of conservation easements.
Carpenter v. Commissioner (2013) The Tax Court refused to reconsider its opinion that a conservation easement that could be terminated by mutual agreement was not perpetual.
Cavett v. Commissioner (2000) Sec. 2055(a)(3) limits charitable deductions to amounts used "exclusively for religious, charitable, scientific, literary or educational purposes."
Champions Retreat Golf Founders LLC et al. v. Commissioner (2018) The Tax Court denied a $10,427,435 conservation easement charitable deduction because it failed to satisfy the conservation purpose test under Sec. 170(h).
Chandler et ux. v. Commissioner (2014) The Tax Court determined that two Boston home façade easements had no value and that the basis on one of the homes was overstated when it was sold.
Consolidated Investors Group et al.v. Commissioner (2010) The Tax Court refused to allow a charitable deduction for litigation costs.
Derby et al. v. Commissioner (2008) Deduction denied for alleged gift of goodwill.
DiDonato et ux. v. Commissioner (2011) The Tax Court denied a charitable deduction for a conservation easement.
Dowdy v. Commissioner (2006) A case about the failure to substantiate charitable gifts.
Dunlap et al. v. Commissioner (2012) The Tax Court determined that seven taxpayers did not qualify for charitable contribution deductions for gifts of conservation easements.
East LLC et al. v. Commissioner (2011) The Tax Court determined that a limited liability company would not receive a charitable deduction for the grant of a facade easement.
Evans et ux. v. Commissioner (2010) the Tax Court disallowed a deduction for two façade easements transferred to charity.
Fisher et ux. v. United States (2010) FLP gifts not present interests, deduction denied.
Friedberg et ux. v. Commissioner (2011) The government sought to deny a charitable deduction for gift of a conservation easement.
Friedberg v. Commissioner (2013) The Tax Court determined that a previous decision rejecting a façade easement appraisal because it used a percentage reduction should be changed.
Friedman et ux v. Commissioner (2010) Deductions, penalties assessed for lack of appropriate substantiation.
Gaines et vir v. Commissioner (2017) The Tax Court denied an unsubstantiated $18,000 charitable deduction for gifts of clothing.
Glass et ux. v. Commissioner (2006) United States Court of Appeals for the Sixth Circuit affirmed a Tax Court decision that permitted a conservation easement deduction.
Glass v. Commissioner (2005) The Service contested the conservation easement deductions and claimed that the easement failed to qualify.
Goldsby et ux. v. Commissioner (2006) The Tax Court denied a conservation easement deduction.
Gomez et ux. v. Commissioner (2008) Lack of substantiation dooms charitable deductions.
Gorra v. Commissioner (2013) The Court determined that a façade easement was valid. However, there was only a 2% reduction in value and the gross valuation misstatement penalty applied.
Graev v. Commissioner (2013) The Tax Court denied a deduction for a gift of a façade easement because the charity sent a "side letter" promising to return the gift if the IRS denied the deduction.
Gross v. Commissioner (2008) No indirect gift in transfer of family limited partnership (FLP) units to children.
Haas III et ux. v. Commissioner (2006) Poor record keeping elimates charitable deduction.
Hackl et vir v. Commissioner (2002) The Tax Court rejected the claim that gifts of LLC interests qualified for the annual exclusion.
Harbor Lofts Associates et al. v. Commissioner (2018) The Tax Court denied a charitable deduction for a façade conservation easement.
Helvering v. Horst (1940) Gift of negotiable coupon bonds to son produces income to father.
Hendrix et al. v. United States (2010) District Court denied a charitable deduction for a home given to a fire department that was destroyed as part of the fire training process.
Herman v. Commissioner (2009) Conservation easement of unspecified air rights vanishes into thin air.
Hernandez v. Commissioner (1989) Church of Scientology auditing fees are not deductible.
Hill et ux. v. Commissioner (2004) The Hill's did not have written receipts from any of the organizations as required by Sec. 170(f)(8)(B).
Irby et al. v. Commissioner (2012) Court approves a conservation easement deduction as part of a bargain sale.
Izen Jr. v. Commissioner (2017) The Tax Court denied a charitable deduction for the gift of a jet because it lacked a contemporaneous written acknowledgement as required by Sec. 170(f)(12).
Jankelovits et ux. v. Commissioner (2008) The Tax Court determined that a failed IRA rollover would result in full taxation.
Jennings v. Commissioner (2000) Deficiencies for unsubstantiated charitable contributions.
Jones et vir v. Commissioner (2009) No charitable deduction for gifts of trial preparation materials for Oklahoma City bomber.
Jones v. Commissioner (2004) Mr. Jones took both employee expenses and charitable deductions.
Kaplan et ux. et al. v. Commissioner (2006) Deduction denied for a gift of leased property.
Klauer et al. v. Commissioner(2010) S Corp charitable deductions are qualified and flowed through to shareholders.
Kaufman v. Commissioner (2014) The Tax Court denied a façade easement conservation deduction.
Kaufman et ux. v. Commissioner (2011) The Tax Court affirmed a partial summary judgment that denied a charitable deduction for a façade easement.
Kaufman et ux. v. Commissioner (2010) Façade deduction failed due to an existing mortgage on the property.
Le Caer et al. v. Commissioner (2010) The Tax Court applied limitations on the tax credit for prior transfers.
Life Product Clearing LLC v. Linda Angel (2008) Court discusses SOLI policies.
Maddux et ux. v. Commissioner (2009) The Tax Court denied a taxpayer request to use a charitable deduction carry-forward.
Mann v. United States (2019) A U.S. District Court denied a deduction for a charitable gift of a home
Mann v. United States (2021) On appeal, the Court affirmed the decision to deny a charitable gift of a deconstructed home as a partial interest gift.
Mikel et ux. v. Commissioner (2015) The Tax Court determined that gifts from a couple to 60 beneficiaries were qualified for the present interest annual exclusion, even though there was an "in terrorem" provision within the trust document.
Mitchell v. Commissioner (2012) The Tax Court denied a conservation easement charitable deduction due to a mortgage on the property with no subordination agreement.
Naify Revocable Trust v. United States (2012) The Ninth Circuit denied a request for a refund of a deficiency based on a claim that the estate should be permitted to deduct the estimated rather than the actual state income tax payment.
Nicholas et ux. v. Commissioner(2008) The Tax Court permitted a deduction for a noncash charitable contribution.
Patel et ux v. Commissioner (2012) Court held that the transfer of a home to a fire department for training purposes was a nondeductible partial interest.
Pine Mountain Preserve LLLP v. Commissioner (2018) The Tax Court denied two conservation easement deductions because the owner retained the right to substitute building parcels and change the boundaries of the deeded conservation property.
Pine Mountain Preserve LLLP v. Commissioner (2018) The Tax Court determined the value for a 2007 conservation easement deduction.
Rauenhorst, et. aux. v. Commissioner (2002) A case about gift of warrants for the purchase of stock.
RERI Holdings I LLC et al. v. Commissioner (2014) The Tax Court denied partial summary judgment to the IRS where the Service claimed that a charitable remainder interest in property held by an LLC was improperly valued.
RERI Holdings I LLC et al. v. Commissioner (2017) The Tax Court denied a $33 million deduction for a gift of a remainder interest.
Roberts v. Commissioner (2010) The Tax Court determined that tangible personal property gifts did not qualify for a deduction due to inadequate substantiation.
Rolfs et ux Commissioner (2010) The Tax Court denied a charitable deduction for a home given to a volunteer fire department to be burned down for training purposes.
Rothman et ux v. Commissioner (2012) Court denied a $290,000 façade easement charitable deduction because the appraiser had used a percentage method.
Rothman et ux v. Commissioner (2012) Court denied a $290,000 façade easement charitable deduction because the appraiser had used a percentage method.
RP Golf, LLC et al. v. Commissioner (2012) Court ruled on motions for summary judgment with respect to a conservation easement.
Scheidelman v. Commissioner (2012) 2nd Circuit permits the use of the percentage reduction method.
Seventeen Seventy Sherman Street LLC et al. v. Commissioner (2014) Tax Court determined that a partnership failed to value consideration received and therefore did not qualify for a charitable deduction for the gift of a conservation easement.
Scheidelman v. Commissioner (2014) The Second Circuit affirmed a "zero value" determination by the Tax Court for a charitable façade conservation easement.
Scheidelman et al. v. Commissioner (2010) Façade easement deduction denied because the appraisal was not sufficient.
Schmidt et ux. v. Commissioner (2014) The Tax Court carefully reviewed valuations by the appraisers for the taxpayer and the IRS and chose a middle value for a conservation easement charitable deduction
Schrimsher et ux. v. Commissioner (2011) The Tax Court determined that a claimed deduction of $705,000 would be denied due to a lack of a contemporaneous written acknowledgement.
Smith et al. v. Commissioner (2009) Failure to comply with appraisal requirements sinks tax deduction.
Smith et ux. et al. v. Commissioner (2007) IRS denies deductions for lack of substantiation.
Simmons v. Commissioner (2009) The Tax Court upheld a reduced deduction for a conservation on two DC rowhouses.
Towell v. Commissioner (2010) The Tax Court affirmed an IRS denial of a deduction for a gift of a timeshare.
Tucker Jr. et ux. v. Commissioner (2008) "Secret" charitable gifts are non-deductible.
Triumph Mixed Use Investments III LLC et al. v. Commissioner (2018) The Tax Court denied a deduction for a gift of land in exchange for certain development rights.
Van Dusen v. Commissioner (2011) The IRS contested volunteer expenses deductions.
Viralam et ux. v. Commissioner(2011) The Tax Court denied a deduction for a charitable gift.
Warfield et al. v. Commisioner (2006) Failure to substantiate charitable gifts.
Wall v. Commissioner (2012) Tax Court determined that a facade easement on a mortgaged home would not qualify for a charitable deduction.
Wendell Falls Development LLC et al. v. Commissioner (2018) The Tax Court denied a charitable easement deduction, holding that the property owners received a valuable benefit in exchange for the easement.
White House Hotel Ltd. Partnership et al. v. Commissioner (2014) The Fifth Circuit affirmed a Tax Court valuation of a conservation easement, but vacated the 40% gross overstatement penalty.
Wilkes et ux. v. Commissioner (2010) Gifts directly to individuals not tax deductible.
Winokur v. Commissioner (1988) Gifts of art.
Zarlengo et al. v. Commissioner (2014) The Tax Court held that a New York City façade easement gift was not effective until recorded.
PATENTS, TRADEMARKS and COPYRIGHTS
UNITRUSTS
VALUATION
Alli v. Commissioner (2014) Court reviewed two appraisals and determined that the appraisals were not in compliance with requirements.
Anthony v. United States (2008) Discount denied for valuing commercial annuity contracts.
Arbini v. Commissioner (2001) This is a classic "battle of the appraisers" case.
Astleford v. Commissioner (2008) Battle of the appraisers.
Badgley v. United States (2020) The Ninth Circuit held a GRAT interest was included at full value in an estate.
Bergquist et al. v. Commissioner (2008) Inflated appraisal of a charitable gift results in tax penalties.
Beyer v. Commissioner (2016) The Tax Court denied a discount for shares of public stock held in a family limited partnership.
Black Jr. et al. v. Commissioner (2010) The Tax Court upheld family limited partnership discounts on a "bona fide" sale rationale.
Blau v. Commissioner (2019) The court held a failure to comply with the charitable gift substantiation rules led to the loss of a $33 million charitable contribution deduction.
Brannan Sand & Gravel Co. LLC et al. v. Commissioner (2020) The Tax Court denied a deduction due to a deficient appraisal.
Campbell v. Commissioner (2020) The Tax Court denied a deduction for a gift of 3,432 eyeglass frames due to an improper appraisal.
Caracci et al. v. Commissioner (2006) The Fifth Circuit reversed a decision assessing a penalty under the Sec. 4958 intermediate sanctions rules.
Cavallaro et ux. v. Commissioner (2016) The First Circuit held the Tax Court should have allowed the taxpayers to present evidence challenging the valuation of the IRS's expert.
Commissioner v. Simmons (2011) The Court determined that a valuation of façade easements by the Tax Court was correct.
Davis v. United States (2007) Stream of lottery payments be valued using Sec. 7520 tables.
Donovan, Jr. v. United States (2005) Are lottery payments an annuity? Should the 7520 tables be applied with no marketability discount?
Dunes Conservation LLC et al. v. Commissioner (2009) The Tax Court accepted the valuation of an experienced appraiser, approving a deduction for a gift of a conservation easement.
Elkins Jr. et al. v. Commssioner (2013) The Tax Court approves a 10% fractional interest discount on 64 pieces of art.
Estate of Elkin et al. v. Commissioner (2014) The Fifth Circuit reversed a Tax Court decision that permitted only a 10% discount on fractional interests in art.
Emanouil v. Commissioner (2020) The Tax Court did not impose a valuation penalty on taxpayers who substantially complied with the appraisal requirements.
Esgar Corp. et al. v. Commissioner (2012) The Tax Court greatly reduced three claimed conservation easement deductions.
Esgar Corp. v. Commissioner (2014) The Tenth Circuit affirmed a conservation easement value decision by the Tax Court.
Estate of Claude C. Focardi et al. v. Commissioner (2006) Contingent Spousal Interest is not considered for gift tax deduction purposes.
Estate of Shirley C. Giovacchini et al. v. Commissioner (2013) Tax Court determines the value of High Meadows, an estate property near Lake Tahoe.
Foster et al. v. Commissioner (2011) The Tax Court denied deductions for discounts claimed on marital trusts and then added a substantially discounted value for a potential claim.
Gallagher et al. v. Commissioner (2011) The Tax Court essentially accepted the valuation of the estate in a 15% interest of a publishing company.
Gimbel et al. v. Commissioner (2006) Valuation discount for a large block of restricted stock.
Giustina et al. v. Commissioner (2011) The Tax Court favored the valuation of the IRS in determining the appropriate taxable value of a partnership interest.
Giustina et al. v. Commissioner (2016) The Tax Court recalculated the value of a 41.128% limited partnership interest after the Ninth Circuit's reversal.
Grieve v. Commissioner (2020) The Tax Court reviewed appraisals of gifts from two LLCs.
Hoffman Properties II LP et al. v. Commissioner (2020) The Sixth Circuit affirmed a Tax Court decision to deny a conservation easement charitable deduction.
Holliday et al. v. Commissioner (2016) The Tax Court held that assets in a limited partnership were taxable at full value in the estate.
Holman Jr. et ux. v. Commissioner (2010) Lower court affirmed: Family limited partnership (FLP) discounts substantially reduced.
Holman, Jr. et ux v. Commissioner (2008) Family limited partnership (FLP) discounts substantially reduced.
Huda T. Scheidelman et al. v. Commissioner (2013) Tax Court determines the value of a conservation easement.
Hughes v. Commissioner (2009) A "battle of the appraisers" case were the Tax Court upheld a deficiency on an overvalued conservation easement.
Jelke III et al. v. Commissioner (2007) Built-in gains" capital gain discount should be 100% for estate tax valuation purposes.
Estate of Jones et al. v. Commissioner (2019) The Tax Court allowed a full dollar-for-dollar discount for built-in-gain.
Jensen et al. v. Commissioner (2010) The Tax Court accepted the estate valuation and the IRS did not collect a $45 million deficiency.
Jorgensen et al. v. Commissioner (2011) The Ninth Circuit affirmed a Tax Court holding that denied family limited partnership (FLP) discounts.
Jorgensen et al. v. Commissioner (2009) No valuation discounts for a family limited partnership (FLP).
Kahn et al. v. Commissioner (2006) IRA's Value is determined by assets.
Kaufman et ux. v. Commissioner (2015) The First Circuit affirmed a gross valuation penalty on a worthless conservation easement deduction.
Keller et al. v. United States (2012) Court determined that an FLP had been funded even though the documents to transfer $250 million in bonds, CDs and cash were not completed before the FLP owner passed away.
Kelley v. Commissioner (2005) Valuation of LLC interests at death.
Koblick et ux. v. Commissioner (2006) The Service dramatically reduced a charitable deduction for a gift of an undersea lab.
Kohler, Jr. et al. v. Commissioner (2006) The Tax Court accepted the valuation of the taxpayer's expert appraiser.
Kollsman v. Commissioner (2017) The Tax Court accepted the IRS appraiser's valuation of two 17th century paintings over the lower valuation proposed by the estate's expert.
Kollsman v. Commissioner (2019) The Ninth Circuit upheld a Tax Court decision to value two Old Masters based upon their "cleaned up" value.
Langer et. al. v. Commissioner (2006) Estate and IRA appraisers contested valuations.
Legg et ux. v. Commissioner (2015) The Tax Court reduced the value of a conservation easement and also applied penalties.
Liljestrand et al. v. Commissioner (2011) The Tax Court determined that family limited partnership discounts would not be qualified.
Litchfield et al. v. Commissioner (2009) The Tax Court upheld discounts on built-in capital gains and lack of control, reduced discounts for lack of marketability.
Levy v. United States (2010) The Court affirmed a decision that involved a jury verdict with zero discount on real estate held by an estate.
Lord v. Commissioner (2010) the Tax Court denied a deduction for a conservation easement gift because of a deficient appraisal.
Ludwick et ux. v. Commissioner(2010) Tax Court accepted IRS valuations for gifts to two qualified personal residence trusts.
Mitchell et al. v. Commissioner (2011) The Tax Court determined that the estate valuations were correct.
Mountanos v. Commissioner (2013) The Tax Court sustained a gross valuation misstatement penalty and determined that the taxpayer had not demonstrated any value for a conservation easement.
Naify Revocable Trust et. V. United States (2010) The District Court refused to permit a deduction based on an estimated cost of State capital gains tax.
Negron et al. v. United States (2009) The 6th Circuit determined that Sec. 7520 tables are appropriate for use in valuing a stream of state lottery payments.
Ney et ux. v. Commissioner (2006) Failure to comply with appraisal requirements.
Oakhill Woods LLC et al. v. Commissioner (2020) The Tax Court determined that omission of the basis on IRS Form 8283 require denial of a $7 million conservation easement charitable deduction.
Palmer v. Commissioner (1974) Charitable gifts of Stock.
PBBM-Rose Hill Ltd et al. v. Commissioner (2018) The Fifth Circuity upheld a Tax Court decision which denied a $15.16 million conservation easement tax deduction.
Petter et al. v. Commissioner (2011) Reevaluation FLP qualified for charitable deductions.
Pulling Sr. et al. v. Commissioner (2015) The Tax Court accepted the proposed valuation of three parcels of land in Florida by the estate appraiser.
Richmond v. Commissioner (2014)The Tax Court valued a 23.44% share of a family personal holding company and assessed a penalty since the appraiser was not certified.
Roark et. al. v. Commissioner (2004) Charitable reverse split dollar (CRSD) Plans.
Rock Creek Property Holdings LLC et al. v. Commissioner (2020) The Tax Court denied a conservation easement charitable deduction because the property value was not protected in perpetuity.
Roth, John L. et ux. v. Commissioner (2017) The Tax Court assessed a 40% gross overvaluation penalty.
Shackleford v. United States (2001) Lottery winnings and the lack of marketability discount for the decedent's estate.
Schott, et vir v. Commissioner (2003) GRAT valuation.
Senda et ux. v. Commissioner (2006) Family limited partnership (FLP) valuation deduction denied.
Shurtz et al. v. Commissioner (2009) Family limited partnership (FLP) valuation and discount permitted.
Smith v. United States (2004) Valuation of retirement plans.
Steinberg v. Commissioner (2015) The Tax Court accepted a $5.8 million reduction in gift value for potential estate tax under Sec. 2035(b).
Stewart et al.v. Commissioner (2010) The Second Circuit vacated and remanded a Tax Court opinion.
Stone et al. v. United States (2007) Valuation of fraction interest in Art
Streightoff et al. v. Commissioner (2018) The Tax Court held an estate interest in a limited partnership was properly valued with an 18% IRS discount for lack of marketability.
Tarpey v. United States (2019) A U.S. District Court held James Tarpey subject to a Sec. 6700(a) penalty for false appraisals of timeshare donations
Thompson et al. v. Commissioner (2007) Valuation of business interests in estate.
Todd, et ux. v. Commissioner (2002) Valuing stock.
TOT Property Holdings LLC et al. v. Commissioner (2019) The Tax Court denied a conservation easement deduction and held a syndicated partnership liable for gross misstatement of value and negligence penalties.
Trout Ranch LLC et al. v. Commissioner (2012) 10th Circuit affirmed a Tax Court valuation for a conservation easement.
Turner Sr. et al. v. Commissioner (2011) Claimed FLP discounts denied.
Turner et ux. v. Commissioner (2006) Conservation easement valuation rejected.
Turner, Executrix of the Estate of Theodore Thompson, Deceased v. Commissioner (2004) Family limited partnership (FLP) valuation.
United States v. Woods (2013) Supreme Court held that valuation penalty could be applied at partnership level.
White House Hotel Limited Partnership v. Commissioner (2012)Tax Court reviewing a case on remand from the 5th Circuit determined that the value of a conservation easement was very close to the initial award.
Whitehouse Hotel Limited Partnership et al. v. Commissioner (2008) Façade conservation easement is grossly overvalued.
Williams v. Commissioner (2011) The court upheld an IRS assessment against an individual who had unreported overseas income and gifts of appreciated art.
Wortmann v. Commissioner (2005) This is a case with basic errors in the appraisal.
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