Estate of Silver v. Comm'r
United States Tax Court
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.
Read the full summary
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,…
1Opinion of the Court
ESTATE OF AVROM A. SILVER, DECEASED, BONNY FERN SILVER, KENNETH KIRSH, AND RONALD FAUST, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Silver v. Comm'r
No. 10125-01
United States Tax Court
120 T.C. 430; 2003 U.S. Tax Ct. LEXIS 15; 120 T.C. No. 14;
May 14, 2003, Filed
Decision will be entered for respondent.
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…
2Cases cited15 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Whitney v. RobertsonSupreme Court of the United States · 1888
- United States v. RauscherSupreme Court of the United States · 1886
- Perkins v. ElgSupreme Court of the United States · 1939
- Charlton v. KellySupreme Court of the United States · 1913
10 more not listed; retrieve them via the Exa API.