Legal Opinion
Estate of Noordin M. Charania, Farhana Charania, Mehran Charania and Roshankhanu Dhanani, Administrators v. Commissioner
United States Tax Court
Decided September 14, 2009No. 16367-07Unknown
1Opinion of the Court
133 T.C. No. 7
UNITED STATES TAX COURT ESTATE OF NOORDIN M. CHARANIA, DECEASED, FARHANA CHARANIA, MEHRAN CHARANIA AND ROSHANKHANU DHANANI, ADMINISTRATORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16367-07. Filed September 14, 2009. 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…
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
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