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Palumbo and the Estate Tax Charitable Deduction

5 Pages Posted: 26 Apr 2011  

Bridget J. Crawford

Pace University School of Law

Date Written: April 25, 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.

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

JEL Classification: K34

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:

Bridget J. Crawford (Contact Author)

Pace University School of Law ( email )

78 North Broadway
White Plains, NY 10603
United States

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