United States Second Circuit

Summary judgment for the government on trustee of a testamentary trust's challenge to the denial of a tax deduction is affirmed as the trust was not entitled to a charitable deduction when a seven-figure distribution was not made pursuant to the terms of the governing instrument, which in this case was the decedent and trustor's will.

Appellate Information

• Decided 09/27/2006
• Published 09/27/2006

Judges

• HALL, Circuit Judge., Before NEWMAN, McLAUGHLIN, and HALL, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Robert P. Wittes, Warshaw Burstein Cohen Schlesinger & Kuh LLP, New York, N.Y., for Plaintiff-Appellant.


• For Appellees:
  
• Sarah E. Light, Assistant United States Attorney (David N. Kelley, United States Attorney for the Southern District of New York, Kathy S. Marks, Assistant United States Attorney, on the brief), New York, N.Y., for Defendant-Appellee.