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

Written by Richard L. Fox | Apr 24, 2023 5:17:11 PM

 

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