- 60 -
In summary, I have found few cases addressing venue for tax
refund suits and none addressing venue for appeal of a Tax Court
decision in an estate tax case. However, the above review of the
venue statute, its legislative history, and cases involving tax
refund suits leads me to the conclusion that the residence of the
executor (or the principal place of business in the case of a
corporate executor) is controlling under section 7482(b)(1).
I conclude that an appeal in this case would properly
lie to the Court of Appeals for the Seventh Circuit. Therefore,
I think this Court is not bound by the Golsen rule to follow the
opinion of the Court of Appeals for the Eighth Circuit in Estate
of Robertson v. Commissioner, supra, on the QTIP issue in this
case.
COHEN, J., agrees with this dissent.
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