Estate of McAllister v. Commissioner
United States Tax Court
The decedent, a nonresident alien, provided in his will that 25 percent of the income of his residuary estate be paid to a Canadian foundation; said income to be used for the benefit of Canadian students attending the Michigan College of Mining and Technology. The bequest was predicated upon the condition that the college establish a foundation which was tax exempt under Canadian law.
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The decedent, a nonresident alien, provided in his will that 25 percent of the income of his residuary estate be paid to a Canadian foundation; said income to be used for the benefit of Canadian students attending the Michigan College of Mining and Technology. The bequest was predicated upon the condition that the college establish a foundation which was tax exempt under Canadian law. Said tax-exempt foundation was, in fact, established and the specified income was paid to Canadian students in the form of checks which were mailed directly to Michigan College where, upon arrival, the students…
1Opinion of the Court
OPINION
Section 2106(a)(2) provides a deduction from the gross estate, situated in the United States at the time of death, of a nonresident alien if the following conditions are met:
SEC. 2106. TAXABLE ESTATE.(2) TRANsmses jtoe Public, Charitable, and Religious Uses.—
(A) In General. — The amount of all bequests, legacies, devises, or transfers * * *
# * * * * * *(iii) to a trustee or trustees, * * *, but only if such contributions or gifts are to be used within the United States by such trustee or trustees * * * exclusively for religious, charitable, scientific, literary, or educational…
2Cases cited7 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Morey v. RiddellDistrict Court, S.D. California · 1962
- Varian v. CommissionerUnited States Tax Court · 1966
- Buckwalter v. CommissionerUnited States Tax Court · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Silver v. Comm'rUnited States Tax Court · 2003
- Estate of Avrom A. Silver, Bonny Fern Silver, Kenneth Kirsh, and Ronald Faust, Executors v. CommissionerUnited States Tax Court · 2003
- Estate of McAllister v. CommissionerUnited States Tax Court · 1970
- Estate of Silver v. Comm'rUnited States Tax Court · 2003