The Indivisible Tax Gift
Document Type
Article
Publication Date
1-11-1993
ISSN
1048-3306
Publisher
Tax Analysts
Language
en-US
Abstract
In Greene v. United States, the District Court for the Southern District of New York recently rewarded (with an income tax refund) the taxpayers' ingenuity in designing a charitable gift. The court did so, however, without discussion of a central issue in the case. Had it considered the nature of the gift more carefully, it might have denied or modified the claimed deduction.
Recommended Citation
Alan L. Feld,
The Indivisible Tax Gift
,
in
58
Tax Notes
235
(1993).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/2957
