District Court, N.D. West Virginia November 23, 2005, 2:04CV34 (Estate of Jackson v. United States)

POST-TRIAL MEMORANDUM OPINION & ORDER

KEELEY, District Judge.

This case involves a dispute over an estate’s claimed tax deduction for a charitable gift allegedly made in circumvention of 26 U.S.C. § 2055(e). On June 1, 2005, the Court held a bench trial on the matter, and the parties filed post-trial memoranda on June 30, 2005.