Estate of Charania v. Comm'r
United States Tax Court
Decedent (D) and his wife were born and married in Uganda and were citizens of the United Kingdom. In 1972, they were exiled from Uganda and moved to Belgium. D and his wife did not formally change their marital regime under the procedures prescribed by the Belgian Civil Code. At the time of his death in 2002, 250,000 shares of Citigroup stock were held in D's name.
Read the full summary
Decedent (D) and his wife were born and married in Uganda and were citizens of the United Kingdom. In 1972, they were exiled from Uganda and moved to Belgium. D and his wife did not formally change their marital regime under the procedures prescribed by the Belgian Civil Code. At the time of his death in 2002, 250,000 shares of Citigroup stock were held in D's name. The estate contends that the shares were community property under Belgian law and that only one-half of the value of the shares is included in the value of the gross estate. The estate tax return was not timely filed. The estate…
1Opinion of the Court
ESTATE OF NOORDIN M. CHARANIA, DECEASED, FARHANA CHARANIA, MEHRAN CHARANIA AND ROSHANKHANU DHANANI, ADMINISTRATORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Charania v. Comm'r
No. 16367-07
United States Tax Court
133 T.C. 122; 2009 U.S. Tax Ct. LEXIS 27; 133 T.C. No. 7;
September 14, 2009, Filed
Decedent (D) and his wife were born and married in Uganda and were citizens of the United Kingdom. In 1972, they were exiled from Uganda and moved to Belgium. D and his wife did not formally change their marital regime under the procedures prescribed by the Belgian Civil Code.…
2Cases cited10 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner of Internal Revenue v. Freeman P. Walker and Bernice WalkerCourt of Appeals for the Ninth Circuit · 1964
- Walker v. CommissionerUnited States Tax Court · 1962
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- Pittway Corporation and Subsidiaries v. United StatesCourt of Appeals for the Seventh Circuit · 1996
5 more not listed; retrieve them via the Exa API.