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Case Study: Green v. United States



The tax law case study focuses on an interesting question regarding the estate tax charitable deduction: When a trust gives appreciated property to charity, is the deduction limited to the "cost basis" in the property? The court analyzes gross income, charitable deductions, unrelated business income and other issues to solve this problem.

The case can be found here:

https://casetext.com/case/green-v-united-states-346