Rosenblum v. Anglim

ST. SURE, District Judge.

The question for decision, is whether money belonging to a nonresident alien, who was not engaged in business in the United States at the time of his death, was deposited here with a person engaged in the ’banking business, thus exempting it *890from, estate taxes under the Internal Revenue Act.1

The facts are undisputed. Max Rosenblum, a German citizen, came to the United States on a visitor’s visa about ten months before his death. His home and place of business for many years had been in San Salvador, and he was not engaged in business in the United States at the time…