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Richard L. Fox Quoted on CRT Issue in Tax Court Opinion

Picture of Richard L. Fox

 

I'm honored to have my treatise cited by the US Tax Court in its recent decision in Gerhardt v. Commission (pages 22, 23 and 24) in a case involving a charitable remainder annuity trust (CRAT), where the IRS successfully challenged the taxpayer’s position that the annuity payments were tax-free income. Read the court opinion here.