U.S. District Court

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A recent court case holds in favor of a non-profit's rights to keep the names of donors private under the First Amendment.

Nearly fifty years ago, entomologist and Smithsonian researcher Dr. Carl Drake left the Smithsonian Institution his collection of insects subject to certain restrictions.  In addition, he created an endowment at the Smithsonian with $250,000 (worth about $4,000...


In this interesting and fact-rich case, the government has failed to produce sufficient evidence to meet its heightened burden of showing fraud by clear and convincing evidence in connection with a donation of a conservation easement by Alan and Wendy Pesky. At...


The United States Attorney's Office for the Southern District of Illinois has announced that a Mount Carmel, Illinois accountant has plead guilty to looting the charitable remainder trust of a now 96-year-old individual of over $2 million and now faces up to 40...


Citizens for Responsibility and Ethics in Washington, a 501(c)(3) independent political watchdog organization known for its annual report of the most corrupt members of Congress, has filed suit in U.S. District Court against the Treasury and IRS seeking 1) to compel...


The United States District Court for the District of Idaho has refused to dismiss the government's counterclaim for a civil fraud penalty in connection with a couple's $3 million claimed income tax charitable deduction in connection with a donated conservation...


In this tax-refund dispute involving an alleged tax shelter scheme called the S corporation Charitable Contribution Strategy, a District Court has refused to allow the plaintiffs move to bifurcate the jury trial into a tax phase and a penalty phase.


A U.S. district court has held that an estate is entitled to a estate tax charitable deduction for an amount paid to a charitable trust to correct a scrivener's error in the decedent's will.


A U.S. District Court has denied a married couple's claimed income tax charitable deduction for the donation of a real property structure to a fire department that would by agreement be demolished by the donee in connection with its fire fighting training program....

16 Sep 2009 | U.S. District Court | National Publication | News story | 1 comments
The D.C. District Court has ruled that a foundation has not satisfied the requirements under section 509(a)(3)(B) or (C) and therefore does not qualify as a supporting organization. Based on this failure, the foundation will be considered a private foundation.
A magistrate judge in the U.S. District Court for Colorado has granted a plaintiff's motion to compel the IRS to produce a "matrix" which is a compilation of valuation data on thirty-five sales of real property subject to conservation easements. Plaintiffs...
The United States District Court for the District of Kansas has denied an estate tax charitable deduction for a testamentary charitable remainder trust based on the fact the trust did not conform to the requirements of section 2055 and a petition to reform the trust...
The U.S. District Court has permanently enjoined several tax return preparers from preparing returns for compensation based on the court's finding the defendants understated the tax due (and overstated the refunds due) on customers' federal income tax returns by...
A federal grand jury has handed down a 37-count indictment against the head of a religious organization and related parties for conspiracy to defraud the United States and agencies thereof. The numerous allegations include a fraudulent charitable contribution and...
A U.S. district court has upheld the appraised value claimed by two businessmen who purchased medical equipment at a low price and then donated it to a hospital.
A U.S. district court has held that a trust's direct, indivisible, and fixed distribution of money to a church renders section 2055(e) inapplicable, especially considering the good faith termination of the trust, thereby entitling an estate to a charitable deduction.
The Justice Department has filed a complaint in U.S. district court against Xelan Inc., in which it alleges that Xelan and others allegedly sold abusive tax shelters to thousands of medical professionals. In one alleged fraudulent scheme, the defendants operate the...
A California District Court has issued a temporary restraining order to freeze more than $500 million in bank and investment accounts of Xelan Inc., a firm allegedly running fraudulent insurance and charity schemes mainly for clients in the medical profession,...
In a Memorandum Opinion, U.S. District Judge William M. Nickerson has concluded the value of a 550-acre parcel donated by Marsh Mountain LLC to Garrett County Maryland Community Action, Inc. in 1998 was overvalued by $1.6 million. Although Marsh Mountain and its...
The Thomas Kinkade Foundation Charitable Trust v. United States; No. 02 cv 1973 (RMC)
The U.S. District Court has ruled that The Thomas Kinkade Foundation Charitable Trust qualifies as a section 501(c)(3) organization effective from September 29, 1999, the date the foundation was created, and has ordered the IRS to issue a favorable determination letter.
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Define: U.S. District Court

The United States district courts are the trial courts of the federal court system. Within limits set by Congress and the Constitution, the district courts have jurisdiction to hear nearly all categories of federal cases, including both civil and criminal matters. Every day hundreds of people across the nation are selected for jury duty and help decide some of these cases.