Fifth Ave. Bank v. Commissioner
United States Board of Tax Appeals
Under the facts in this proceeding, the decedent is held to have been a resident of the United States at the date of death.
1Opinion of the Court
FIFTH AVENUE BANK OF NEW YORK AS EXECUTOR UNDER THE LAST WILL AND TESTAMENT OF MIRIAM FISHER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Fifth Ave. Bank v. Commissioner
Docket No. 74826.
United States Board of Tax Appeals
36 B.T.A. 534; 1937 BTA LEXIS 696;
September 17, 1937, Promulgated
Under the facts in this proceeding, the decedent is held to have been a resident of the United States at the date of death.
Orwill V. W. Hawkins, Esq., for the petitioner.
L. S. Pendleton, Esq., for the respondent.
HARRON
The Commissioner has given notice of a deficiency in estate tax in the…
2Cases cited6 opinions
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Williamson v. OsentonSupreme Court of the United States · 1914
- Rodiek v. CommissionerUnited States Board of Tax Appeals · 1936
- Guaranty Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Fifth Ave. Bank v. CommissionerUnited States Board of Tax Appeals · 1937
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