Estate of Avrom A. Silver, Bonny Fern Silver, Kenneth Kirsh, and Ronald Faust, Executors v. Commissioner

120 T.C. No. 14

UNITED STATES TAX COURT ESTATE OF AVROM A. SILVER, DECEASED, BONNY FERN SILVER, KENNETH KIRSH, AND RONALD FAUST, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10125-01. Filed May 14, 2003. D was not a citizen or resident of the United States. D’s will provided for charitable bequests to Canadian-registered charities. These bequests were paid solely out of funds and property located outside the United States. Held: A charitable deduction on the estate tax return larger than that determined by respondent is not allowed because the convention…