Estate of Burghardt v. Commissioner
United States Tax Court
Petitioner, the estate of a nonresident alien, claimed, under the estate tax convention between the United States and Italy, a credit against its estate tax in excess of the credit permitted under sec. 2102(c)(1), I.R.C. 1954. Held, the sec. 2010 unified credit is a "specific exemption" as that term is used in the Italian treaty; petitioner is entitled to the higher credit.
1Opinion of the Court
OPINION
Tannenwald, Chief Judge:
Respondent determined a deficiency of $4,983.11 in petitioner’s Federal estate tax. The sole issue for decision is whether petitioner, the estate of a nonresident alien, is entitled, under the estate tax convention between the United States and the Republic of Italy (the Italian treaty),1 to a percentage of the unified credit available to estates of citizens or residents of the United States under section 20102 in lieu of the $3,600 credit allowed nonresident aliens under section 2102(c)(1).3
The case was submitted fully stipulated pursuant to Rule 122. The…
2Cases cited13 opinions
- Edye v. RobertsonSupreme Court of the United States · 1884
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Whitney v. RobertsonSupreme Court of the United States · 1888
- Menominee Tribe of Indians v. United StatesSupreme Court of the United States · 1968
- Factor v. LaubenheimerSupreme Court of the United States · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- North W. Life Assur. Co. of Can. v. CommissionerUnited States Tax Court · 1996
- Estate of Silver v. Comm'rUnited States Tax Court · 2003
- American Air Liquide, Inc. v. CommissionerUnited States Tax Court · 2001
- Taisei Fire & Marine Ins. Co. v. CommissionerUnited States Tax Court · 1995
- Mudry v. United StatesUnited States Court of Claims · 1986
12 more not listed; retrieve them via the Exa API.