120 T.C. No. 14
UNITED STATES TAX COURT
ESTATE OF AVROM A. SILVER, DECEASED, BONNY FERN SILVER, KENNETH
KIRSH, AND RONALD FAUST, EXECUTORS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10125-01. Filed May 14, 2003.
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, Mar. 17, 1995, U.S.-Can., S. Treaty Doc.
104-4 (1995).
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