1. Home
  2. Browse Decisions
  3. T.C.
  4. 145 T.C.
  5. 145 T.C. 134 (2015)
 

ESTATE OF SCHAEFER v. COMMISSIONER

Docket No. 13183-11.

145 T.C. 134 (2015)

ESTATE OF ARTHUR E. SCHAEFER, DECEASED, KATHLEEN J. WELLS, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 28, 2015.

Attorney(s) appearing for the Case

Robert J. Onda, for petitioner.

Richard J. Hassebrock and Emily J. Giometti, for respondent.

OPINION

This case involves an estate that seeks a charitable contribution deduction for the values of remainder interests in two charitable remainder trusts created during the decedent's life. Each trust instrument states that the trustee must make distributions to the noncharitable beneficiary of the lesser of the net trust...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases