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Estate Planning

: Wills, Trusts & Estates Prof Blog

Charitable deduction for faulty unitrust denied because the estate failed to file court proceeding to reform the trust

By Trusts EstatesProf

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The court in Estate of Tamulis v. Commissioner, 509 F.3d 343 (7th Cir. 2007), refused to apply the substantial compliance doctrine. The court explained that the taxpayer knew that reformation was needed and ?had no excuse? for the failure to...

Full post as published by Wills, Trusts & Estates Prof Blog on February 15, 2008 (boomark / email).

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