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GALLOWAY v. U.S.

No. 06-3007.

492 F.3d 219 (2007)

Edmond C. GALLOWAY, Successor Trustee, Appellant v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Filed: June 21, 2007.

Attorney(s) appearing for the Case

Arthur D. Martinucci (Argued), The Quinn Law Firm, Erie, PA, Attorney for Appellant.

John A. Dudeck, Jr. (Argued), Kenneth L. Greene, U.S. Department of Justice, Washington, DC, Attorneys for Appellee.

Before: FISHER, NYGAARD and ROTH, Circuit Judges.

OPINION OF THE COURT

FISHER, Circuit Judge.

This case comes to us on appeal from the decision of the District Court affirming the Internal Revenue Service's ("IRS") decision to disallow a nearly $400,000 charitable deduction claimed by the James D. Galloway Revocable Living Trust ("the Trust"). We are asked to determine whether Internal Revenue Code ("IRC") § 2055(e) prevents an estate from claiming a charitable deduction when distributing the proceeds...

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