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section 6324(a)(2), in the cases to which it applies. Armstrong
v. Commissioner, supra at 97.
Petitioner argues that, because all of the operative facts
took place in New Jersey and this case would be appealable to the
Third Circuit had she resided in New Jersey rather than in
Florida when she filed her petition, fairness compels the use of
Third Circuit precedent. We disagree. We generally follow a
decision squarely on point of a circuit to which a case is
appealable. See Golsen v. Commissioner, 54 T.C. 742 (1970),
affd. 445 F.2d 985 (10th Cir. 1971). Absent the parties’
stipulation to the contrary, we determine where appeal will lie
on the basis of a taxpayer’s residence when she filed the
petition with this Court. Sec. 7482(b)(1)(A) and (2).
Therefore, we defer to the decisions of the Eleventh Circuit
because petitioner’s residence was in Florida at the time she
filed the petition.
In Baptiste v. Commissioner, 100 T.C. 252 (1993), affd. in
part and revd. in part 29 F.3d 433 (8th Cir. 1994), affd. 29 F.3d
1533 (11th Cir. 1994), the taxpayers each received $50,000 as
beneficiaries of the life insurance policy of the transferor-
decedent.2 Id. at 253. The transferor-decedent’s estate tax
2 At the time of the filing of the petitions, one taxpayer
resided in Lincoln, Neb., and the other taxpayer resided in Fort
Pierce, Fla. Baptiste v. Commissioner, 100 T.C. 252, 253 n.3
(1993), affd. in part and revd. in part 29 F. 3d 433 (8th Cir.
1994), affd. 29 F.3d 1533 (11th Cir. 1994).
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