When a testator's estate plan is faulty, does the testator get a deduction from the income tax deduction?
MultiRegion, United States of America
The following excerpt is from Ahmanson Foundation v. U.S., 674 F.2d 761 (9th Cir. 1982):
We reject the argument that a testator's estate plan should be penalized, not because it was faulty, but because our brethren or sisters on the state bench might mistakenly find it so. The probability of such error is negligible, and therefore does not foreclose the charitable deduction. See Underwood v. United States, 407 F.2d 608, 610 (6th Cir. 1969).
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