GREEN v. U.S.

No. 16-6371.

880 F.3d 519 (2018)

Mart D. GREEN, Trustee of the David and Barbara Green 1993 Dynasty Trust, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

January 12, 2018.


Attorney(s) appearing for the Case

Geoffrey J. Klimas , Attorney, Tax Division ( David A. Hubbert , Acting Assistant Attorney General and Teresa E. McLaughlin , Attorney, Tax Division, with him on the briefs), Department of Justice, Washington, DC, appearing for Appellant.

Charles E. Geister, III ( J. Leslie LaReau , Len Cason , and Michael A. Furlong , with him on the brief), Hartzog Conger Cason & Neville, LLP, Oklahoma City, Oklahoma, appearing for Appellee.

Before BRISCOE, EBEL, and MATHESON, Circuit Judges.


Plaintiff Mart Green, as Trustee of the David and Barbara Green 1993 Dynasty Trust (the Trust), filed this action seeking a refund of federal income taxes paid by the Trust for the taxable year ending December 31, 2004. At issue is the amount of the charitable deduction that the Trust may take pursuant to 26 U.S.C. §...

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