United States Third Circuit

Internal Revenue Code section 2055(e) prevents an estate from claiming a charitable deduction when distributing the proceeds of a single trust to both charitable and non-charitable beneficiaries.

Appellate Information

• Argued 05/15/2007
• Decided 06/21/2007
• Published 06/21/2007

Judges

• Before:  FISHER, NYGAARD and ROTH, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Arthur D. Martinucci (Argued), The Quinn Law Firm, Erie, PA, Attorney for Appellant.


• For Appellees:
  
• John A. Dudeck, Jr. (Argued), Kenneth L. Greene, U.S. Department of Justice, Washington, DC, Attorneys for Appellee.