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The Appeal Of Christiansen

The Internal Revenue Service has appealed Christiansen an important legal victory for taxpayers trying to do charitable lid planning. Just-filed briefs give a glimpse of both sides' arguments. Christiansen v. Commissioner, 2009 WL 789131, case identification number 08-3844 (8th Cir. 2009). Estate of Christiansen v. Commissioner, 130 T.C. No. 1 (Jan. 24, 2008) blessed the ability of a taxpayer to establish


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