Fairchild v. Commissioner
United States Tax Court
Estate Tax -- Citizen of the United States -- Domiciled in Virgin Islands -- Sec. 802, I. R. C. (1939). -- The decedent, a lifetime citizen of the United States, domiciled for over 12 years and at the time of his death in the Virgin Islands, held not a citizen of the United States within the meaning of section 802, 1939 Code, for Federal estate tax purposes.
1Opinion of the Court
opinion.
Murdock, Judge:
The Commissioner determined a deficiency of $101,887.88 in estate tax. The only issue for decision is whether Congress has made the Federal estate tax applicable to a citizen of the United States domiciled and residing in the Virgin Islands. The facts have been presented by a stipulation which is adopted as the findings of fact.
The decedent was a citizen of the United States from the time of his birth in 1867 to the time of his death on February 10, 1951. He established his domicile in St. Thomas, the Virgin Islands of the United States, in or about November 1938 and…
2Cases cited2 opinions
- Smallwood v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. Rivera's EstateCourt of Appeals for the Second Circuit · 1954
3Cited by3 opinions
- Dudley v. Comm'rUnited States Tax Court · 1957
- Dudley v. Comm'rUnited States Tax Court · 1957
- Fairchild v. CommissionerUnited States Tax Court · 1955