U.S. Court of Appeals

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Blogging for TaxProf Blog, editor Paul L. Caron discusses the 10th circuit's denial of a $300,000 charitable deduction claimed by Leslie Stephen Jones, lead counsel for the defense of Timothy McVeigh in the 1995 bombing of the Alfred P. Murrah Federal Building in...
Plaintiffs (appellees) seek a determination that they were entitled to deduct from their Federal income tax return for the taxable year 1964 the replacement value of a life insurance policy which was given by them to a charitable institution, which amount was...
The Ninth Circuit Court of Appeals has affirmed the Tax Court's ruling that taxpayers were not entitled to deduct noncash charitable deductions because the taxpayers failed to comply, either fully or substantially, with the reporting requirements in I.R.C.
The Federal Circuit Court of Appeals has affirmed a Court of Federal Claims opinion and joined with the Second and Third circuits in their holding that securities purchased on margin by an otherwise tax-exempt organization are debt-financed property, the income from...

The U.S. Court of Appeals for the District of Columbia has held the Tax Court did not err in ruling a donor met the applicable statutory and regulatory requirements in claiming deductions for  the donation of conservation easements on the façades of...


The First Circuit has reversed a district court's acquittal of defendants in a joint criminal prosecution for conspiring to defraud the United States by obstructing the functions of the Internal Revenue Service, for corruptly endeavoring to obstruct the due...


The U.S. Court of Appeals for the Federal Circuit has reversed a Court of Claims' dismissal of an IRS determination that certain taxpayers' transfers of their partnership interests to charitable remainder trusts were shams in connection with so-...


In Huda T. Scheidelman v. Comm’r, the US. Court of Appeals, Second Circuit, vacated the Tax Court’s decision and remanded the case to the Tax Court.  This new case is important for two major reasons—it defines what is acceptable as a...


The U.S. Court of Appeals for the 10th Circuit has affirmed the tax court's value of a conservation easement. The taxpayer, Trout Ranch, LLC, purchased some 450 acres of land in Gunnison County, Colorado, with the aim of developing home sites on a small segment...


Ann Jackson Family Foundation v. Commissioner; 73 AFTR2d 94-529; No. 92-70211

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United States Court of Appeals for the Fifth Circuit

J. E. SMOTHERS and Doris Smothers, Plaintiffs-Appellants,...


The appeals court for the seventh circuit has affirmed the convictions of six defendants who conspired to defraud the United States by impeding and impairing the functions of the Internal Revenue Service ("IRS") and committed offenses against the United States,...

The Ninth Circuit Court of Appeals has affirmed the Tax Court's decision affirming the disallowance of deductions petitioners-appellants claimed for tuition and fees paid to their children's religious day schools.
The Fifth Circuit Federal Court of Appeals in Ozee, et al. v. The American Council on Gift Annuities, Inc., et al. (No. 96-11332) has finally terminated all FEDERAL litigation brought by an heir of a Texas donor in a lawsuit against numerous charities throughout the...
10 Sep 2009 | U.S. Court of Appeals | National Publication | News story | 4 comments
Writing for onPhilanthropy.com, attorney Jonathan Gudema reports the U.S. Court of Appeals for the 9th Circuit has issued an opinion in a case involving Robert Dillie this past June. Mr. Dillie operated a fraudulent foundation between 1996 and 2001. This foundation was...
The Third Circuit Court of Appeals has affirmed the decison of the District Court in Edmond C. Galloway v. United States in denying an estate tax charitable deduction because a split-interest charitable trust did not take the form of a qualified charitable remainder...
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Define: U.S. Court of Appeals

The 94 U.S. judicial districts are organized into 12 regional circuits, each of which has a United States court of appeals. A court of appeals hears appeals from the district courts located within its circuit, as well as appeals from decisions of federal administrative agencies. In addition, the Court of Appeals for the Federal Circuit has nationwide jurisdiction to hear appeals in specialized cases, such as those involving patent laws and cases decided by the Court of International Trade and the Court of Federal Claims.

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