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Tax Court Disallows Trust's Charitable Deduction For Want of Charitable Intent

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Governing instrument lacked requisite terms

November 7, 2016

Author: Stefania L. Bartlett and Andrew M. Nerney

Trusts & Estates Magazine Website

Andrew M. Nerney and Stefania L. Bartlett, associates in Cummings & Lockwood's Private Clients Group, published an article entitled "Tax Court Disallows Trust's Charitable Deduction For Want of Charitable Intent" which appeared on Trusts & Estates magazine website on November 7, 2016.  To read the full article, click here.