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ESTATE OF FOKKER v. COMMISSIONER

Docket No. 111851.

10 T.C. 1225 (1948)

ESTATE OF ANTHONY H. G. FOKKER, CARTER TIFFANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1948.

Attorney(s) appearing for the Case

Mathias F. Correa, Esq., and John P. Ohl, Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.

In this case the respondent has determined an estate tax deficiency of $1,254,568.56. The petitioner alleges that the estate tax has been overpaid by $108,378.81 and asks relief accordingly. The principal issue is whether the decedent was a resident of (domiciled in) the United States at the date of death. If this Court holds that the decedent was a resident, and not a nonresident, then the value of decedent's Netherlands assets...

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