Smallwood v. Commissioner
United States Tax Court
Estate Tax -- Citizen of the United States and Puerto Rico -- Section 802, I. R. C. -- The petitioner, who was born a citizen of the United States and never lost his United States citizenship, but who subsequently also acquired Puerto Rican citizenship, held, not a citizen of the United States within the meaning of section 802, I. R. C., for Federal estate tax purposes.
1Opinion of the Court
OPINION.
Muedock, Judge:
The only argument advanced by the respondent is: Section 802 provides that Part II of the estate tax provisions applies to the estates of all citizens of the United States, the decedent was a citizen of the United States, therefore his estate is subject to the tax.1 That argument standing alone, seems irresistible. However, this approach oversimplifies the problem before the Court because the respondent thereby ignores and fails to answer the argument of the petitioner. The latter concedes that the decedent was at all times a citizen of the United States and Congress…
2Cases cited7 opinions
- Downes v. BidwellSupreme Court of the United States · 1901
- Balzac v. Porto RicoSupreme Court of the United States · 1922
- Ex Parte Crow DogSupreme Court of the United States · 1883
- Rodgers v. United StatesSupreme Court of the United States · 1902
- Cope v. CopeSupreme Court of the United States · 1891
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Texas Co. (P. R.) v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1961
- Commissioner of Internal Revenue v. Rivera's EstateCourt of Appeals for the Second Circuit · 1954
- Fairchild v. CommissionerUnited States Tax Court · 1955
- Rivera v. CommissionerUnited States Tax Court · 1952
- Emanuelli de Vallecillo v. Secretario de HaciendaSupreme Court of Puerto Rico · 1955
7 more not listed; retrieve them via the Exa API.