The United States Supreme Court on Tuesday, February 22, 2005 denied petitions for writ of certiorari in two separate cases involving charitable split-dollar insurance plans between individual taxpayers and the National Heritage Foundation.

Full Text:

The court let stand Gary L. Weiner v. Commissioner and Addis v. Commissioner. In the two cases, the lower courts ruled that National Heritage Foundation ("NHF") failed to provide the value of goods that the donors received for contributions to NHF in separate charitable split-dollar insurance transactions and thus denied the claimed charitable deductions.

For previous PGDC coverage, see:

Denial of Split Dollar Life Insurance Charitable Deductions Affirmed

Lightning Strikes Twice: Tax Court Denies Charitable Split-Dollar Deductions

Court Denies Deductions for Charitable Split-Dollar Premiums

Affirmed: Couple Denied Charitable Deduction for Split-Dollar Insurance Transaction