Estate of Silver v. Comm'r

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 between the United States and Canada, as amended by the 1995 Protocol, requires that the bequests be funded from property subject to the U.S. estate tax. Revised Protocol Amending the Convention With Respect to Taxes on Income and Capital,…