Rodiek v. Commissioner
United States Board of Tax Appeals
1. As to decedent nonresidents, the part of the gross estate used in computing the net estate is confined to property situated in the United States.
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1. As to decedent nonresidents, the part of the gross estate used in computing the net estate is confined to property situated in the United States. Revenue Act of 1926, sec. 303(b). 2. The term "resident" as used for estate tax purposes means one whose domicil is in the United States. 3. In the case of an ordinary person who has a home, domicil relates with particularity to a place and not to a country or state in general. 4. A native German, who from 1877 to 1900 was in business in Hawaii and in 1900 became by collective naturalization a citizen of the United States, and soon thereafter,…
1Opinion of the Court
*1029OPINION.
Steenhagen:
Petitioner is the ancillary executor of the estate of Johann Friedrich Hackfeld, deceased, who died near Bremen, Germany, on August 27,1932. Hackfeld was born in Germany, went to Honolulu in 1877 at the age of 21, and had his regular place of abode there until 1900. While on a visit to Bremen in 1888, he married a woman who had been born in Mexico. They went to Honolulu, and two daughters were born to them there. In 1894, Hack-feld became a citizen of Hawaii; in 1900, a citizen of the United States. Later in 1900, he and his family left Hawaii for Germany, seeking a…
2Cases cited24 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
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3Cited by5 opinions
- Friedman v. CommissionerUnited States Tax Court · 1961
- United States v. RodiekCourt of Appeals for the Second Circuit · 1941
- Fifth Ave. Bank v. CommissionerUnited States Board of Tax Appeals · 1937
- Friedman v. CommissionerUnited States Tax Court · 1961
- Rodiek v. CommissionerUnited States Board of Tax Appeals · 1936