United States Eleventh Circuit
ATKINSON v. COMM'R OF INTERNAL REVENUE, 01-16536
The failure of an estate to comply with tax regulations regarding annual disbursements from a charitable remainder annuity trust results in the complete denial of a charitable deduction.
Appellate Information
- Decided 10/16/2002
- Published 10/16/2002
Judges
- BIRCH, Circuit Judge:, Before BIRCH and COX, Circuit Judges, and GEORGE, District Judge.
Court
- United States Eleventh Circuit
Counsel
- For Appellant:
- David DeCoursey Aughtry,Charles E. Hodges, II, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, GA, for Petitioners-Appellants.
- For Appellees:
- Jonathan S. Cohen, Steven Parks, Anthony T. Sheehan, Dept. of Justice, App. Tax Div., Washington, DC, for Respondent-Appellee.