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2001. By contrast, section 2101 imposes a transfer tax on the
taxable estate (determined under section 2106) of every decedent
who is not a citizen and not a resident of the United States.
Section 2102 generally permits a credit of $13,000 against the
estate tax imposed by section 2101.
Decedent was a citizen of Pakistan at the time of his death.
Therefore, since decedent was not a citizen of the United States,
the proper computation of the estate tax liability depends upon
whether decedent was a resident of the United States at the time
of his death within the meaning of the estate tax provisions of
the Internal Revenue Code.
For purposes of the estate tax, a resident is an individual
who, at the time of his death, had his domicile in the United
States. Sec. 20.0-1(b)(1), Estate Tax Regs. A nonresident is an
individual who, at the time of his death, had his domicile
outside the United States. Sec. 20.0-1(b)(2), Estate Tax Regs.
The term "residence" or "domicile" as contemplated by the
Federal estate tax statutes has never been construed or defined
by an all-inclusive or all-exclusive definition. "In fact, it
seems that such a definition is impossible. Every case possesses
peculiarities different from any other case, and the issue must
be decided in the light of the facts peculiar to each case."
Bank of New York & Trust Co. v. Commissioner, 21 B.T.A. 197, 203
(1930).
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