Estate of Arnaud v. Commissioner
United States Tax Court
Petitioner, the estate of a nonresident alien, claimed, under the estate tax convention between the United States and France, a marital deduction and the credit against estate tax allowed by sec. 2010(b), I.R.C. 1954. Held, petitioner is limited to the lower credit allowed by sec. 2102(c). Estate of Burghardt v. Commissioner, 80 T.C. 705 (1983), affd. without published opinion 734 F.2d 3 (3d Cir. 1984), distinguished.
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Petitioner, the estate of a nonresident alien, claimed, under the estate tax convention between the United States and France, a marital deduction and the credit against estate tax allowed by sec. 2010(b), I.R.C. 1954. Held, petitioner is limited to the lower credit allowed by sec. 2102(c). Estate of Burghardt v. Commissioner, 80 T.C. 705 (1983), affd. without published opinion 734 F.2d 3 (3d Cir. 1984), distinguished. Held, further, petitioner's estate tax liability is the lower of that computed under the treaty or under secs. 2101-2108.
1Opinion of the Court
OPINION
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner’s Federal estate tax of $51,834.44. After concessions by the parties, the issues for decision are: (1) Whether petitioner is entitled, under the United States-France estate tax convention (the French treaty) 1 to the unified credit against estate tax allowed by section 2010; 2 and, if not, (2) whether the tentative estate tax against which the credit is allowed should be determined under section 2001 or section 2101.
The facts have been fully stipulated. The stipulation of facts and attached exhibits are incorporated…
2Cases cited10 opinions
- Maximov v. United StatesSupreme Court of the United States · 1963
- Lone Manor Farms, Inc. v. CommissionerUnited States Tax Court · 1974
- Andre Maximov, as Trustee for the Benefit of H. Robbin Fedden U/a Dated 10/24/47 v. United StatesCourt of Appeals for the Second Circuit · 1962
- Amelia J. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Taylor v. CommissionerUnited States Tax Court · 1956
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3Cited by1 opinion
- Estate of Arnaud v. CommissionerUnited States Tax Court · 1988