Palumbo and the Estate Tax Charitable Deduction

Bridget J. Crawford

Pace University School of Law

April 25, 2011

Tax Notes, Vol. 131, p. 423, 2011

This Estate and Gift Tax Rap column for Tax Notes is an extended discussion of the United States District Court (W.D. Pa.) decision in Estate of Palumbo v. U.S.. In that case, the court upheld a claimed estate tax charitable deduction for amounts passing to charity pursuant to a settlement of a will contest. The court cited legislative history, case law precedent respecting arm’s-length settlements as the equivalent of will transfers, and the strength of the the charitable legatee’s claim against the estate.

Number of Pages in PDF File: 5

Keywords: will, estate, estate tax, charity, charitable deduction, will contest, settlement, deduction, Palumbo

JEL Classification: K34

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Date posted: April 26, 2011  

Suggested Citation

Crawford, Bridget J., Palumbo and the Estate Tax Charitable Deduction (April 25, 2011). Tax Notes, Vol. 131, p. 423, 2011. Available at SSRN: http://ssrn.com/abstract=1807427

Contact Information

Bridget J. Crawford (Contact Author)
Pace University School of Law ( email )
78 North Broadway
White Plains, NY 10603
United States
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