U.S. Court of Appeals

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The Eighth Circuit has affirmed a CPA's convictions for wire fraud, mail fraud, money laundering, filing false tax returns, making a false declaration before a grand jury, and obstruction of justice for his fraudulent involvement with a couple's charitable trust.
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The Eleventh Circuit, affirming the Tax Court decision in Estate of Melvine B. Atkinson, et al. v. Commissioner, has held that the estate wasn't entitled to a charitable deduction for property passing to a purported charitable remainder annuity trust (CRAT) because the...
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In an unpublished summary opinion, the Tax Court has ruled a couple cannot claim income tax charitable deductions for unsubstantiated cash contributions, nor can they claim deductions for business expenses because they were not engaged in a trade or business.
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A panel for the Sixth District Court of Appeals has reviewed the decision of the United States Tax Court in Jennings v. Commissioner, and determined that oral argument is not needed in its ruling to uphold the lower court's decision. In the original case, Jennings...
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In Estate of Kenneth E. Starkey v. United States, 86 AFTR2d Par. 2000-5161, the United States Court of Appeals for the 7th Circuit reversed and remanded a lower court decision and ruled that a decedent's estate should be allowed a charitable deduction for the amount...
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In this per curiam opinion, the United States Court of Appeals for the 8th Circuit affirmed a District Court's ruling dismissing a suit against the IRS which had sought to compel the release of a portion of a public charity's IRS Form 990 under the Freedom on...
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On 02/12/99, the PGDC reported that the Seventh Circuit had reversed the Tax Court in United Cancer Council, Inc. ("UCC") holding the now defunct charity's net earnings did not inure to the benefit of its outside fundraiser, Watson & Hughey Company and, therefore,...
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The Ninth Circuit upheld a Tax Court's decision that the income from an affinity card program in which two alumni associations participated constituted royalties and was, therefore, not taxable as unrelated business income.
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In Leonard Greene, et ux. v. United States, 84 AFTR2d Par. 99-5108, No. 98-6038 (July 23, 1999), Leonard and Joyce Greene made gifts to charity of the long-term capital gains portion of futures contracts. The United States Court of Appeals for the Second Circuit held...
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In The Fund for Anonymous Gifts v. IRS, 83 AFTR2d Par. 99-654, the D.C. Circuit Court of Appeals vacated the District Court's decision and ordered the District Court to enter summary judgment in favor of the charity on its section 501(c)(3) status.
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In, Ferguson v. Commissioner, the Ninth Circuit affirms the Tax Court's decision and adopts the "anticipatory assignment of income" doctrine.
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The Seventh Circuit surprisingly reversed the Tax Court's finding that United Cancer Council, Inc. had violated the prohibition against private inurement.
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In Hewitt v. Commissioner, the Fourth Circuit affirmed the Tax Court's conclusion that a charitable deduction associated with a gift of nonpublicly traded stock was limited to the donor's tax basis in the stock.
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The Fifth Circuit Federal Court of Appeals in Ozee, et al. v. The American Council on Gift Annuities, Inc., et al. (No. 96-11332) has finally terminated all FEDERAL litigation brought by an heir of a Texas donor in a lawsuit against numerous charities throughout the...
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Define: U.S. Court of Appeals

The 94 U.S. judicial districts are organized into 12 regional circuits, each of which has a United States court of appeals. A court of appeals hears appeals from the district courts located within its circuit, as well as appeals from decisions of federal administrative agencies. In addition, the Court of Appeals for the Federal Circuit has nationwide jurisdiction to hear appeals in specialized cases, such as those involving patent laws and cases decided by the Court of International Trade and the Court of Federal Claims.

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