Rivera v. Commissioner
United States Tax Court
Respondent has determined that the estate of a citizen of Puerto Rico who was also a citizen of the United States and who at the time of his death was domiciled in Puerto Rico should be taxed as that of a "nonresident not a citizen" pursuant to sections 860 to 865, I. R. C.Held, that the Federal estate tax is not applicable to a citizen of Puerto Rico who is also a citizen of the United States and who at the time of his death was domiciled in Puerto Rico, Estate of Albert…
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Respondent has determined that the estate of a citizen of Puerto Rico who was also a citizen of the United States and who at the time of his death was domiciled in Puerto Rico should be taxed as that of a "nonresident not a citizen" pursuant to sections 860 to 865, I. R. C.Held, that the Federal estate tax is not applicable to a citizen of Puerto Rico who is also a citizen of the United States and who at the time of his death was domiciled in Puerto Rico, Estate of Albert DeCaen Smallwood, 11 T. C. 740, followed, and the decedent was an American citizen who cannot be taxed as a nonresident…
1Opinion of the Court
OPINION.
Black, Judge:
This case involves the applicability of the Federal estate tax to a Puerto Rican citizen and resident at the time of his death. Respondent maintains that the decedent’s estate should be taxed in the same manner as an estate of a nonresident alien not a citizen of the United States. Accordingly, pursuant to sections 860 to 865, Part III, I. R. C., respondent has attempted to tax only that portion of this decedent’s property located within the United States at the time of death, excluding property located in Puerto Rico. Petitioners contend that the estate of the decedent,…
2Cases cited2 opinions
- Balzac v. Porto RicoSupreme Court of the United States · 1922
- Smallwood v. CommissionerUnited States Tax Court · 1948
3Cited by1 opinion
- Rivera v. CommissionerUnited States Tax Court · 1952