Legal Opinion
Estate of Nienhuys v. Commissioner
United States Tax Court
Decided January 14, 1952No. Docket No. 25248PublishedCited by 9 opinions
1Opinion of the Court
OPINION.
The Domicile Issue
ARUNdell, Judge:
The parties are in agreement on the basic premise that the amount of the estate tax on the estate of the decedent is dependent, in part, upon whether or not the decedent was domiciled in the United States at the date of his death.1 This agreement of the parties is in accordance with the respondent’s regulations which provide that “A resident is one who, at the time of his death, had his domicile in the United States * * *. All persons not residents of the United States as above defined * * * are nonresidents.” Section 81.5, Regulations 105.
The parties…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Landau v. CommissionerUnited States Tax Court · 1946
- Bowring v. BowersCourt of Appeals for the Second Circuit · 1928
- Rodiek v. HelveringCourt of Appeals for the Second Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Oei Tjong Swan v. CommissionerUnited States Tax Court · 1955
- Estate of Jack v. United StatesUnited States Court of Federal Claims · 2002
- Estate of Paquette v. CommissionerUnited States Tax Court · 1983
4 more not listed; retrieve them via the Exa API.