United States Ninth Circuit

Defendants unsuccessfully appealed a tax court decision disallowing deductions for contributions made to the National Heritage Fund that were ostensibly for no consideration, but were made with the understanding that the Fund would make partial payments on a life insurance policy benefiting plaintiffs' trust.

Appellate Information

• Argued 03/25/2004
• Decided 07/08/2004
• Published 07/08/2004

Judges

• NOONAN, Circuit Judge., Before CANBY, NOONAN, and THOMAS, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Steven Toscher,Hochman, Salkin, Rettig, Toscher & Perez, P.C., Beverly Hills, CA, for the petitioners-appellants.


• For Appellees:
  
• Steven W. Parks, Attorney, Tax Division, Department of Justice, Washington, DC, for the respondent-appellee.