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ESTATE OF FAIRCHILD v. COMMISSIONER

Docket No. 47730.

24 T.C. 408 (1955)

ESTATE OF ARTHUR S. FAIRCHILD, DECEASED, HOMER D. WHEATON AND BANK OF NEW YORK (FORMERLY BANK OF NEW YORK AND FIFTH AVENUE BANK), EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 16, 1955.

Attorney(s) appearing for the Case

Charles Clark Austin, Esq., William J. Reinhart, Jr., Esq., and Paul D. Seghers, Esq., for the petitioner.

R. P. Hertzog, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $101,887.88 in estate tax. The only issue for decision is whether Congress has made the Federal estate tax applicable to a citizen of the United States domiciled and residing in the Virgin Islands. The facts have been presented by a stipulation which is adopted as the findings of fact.

The decedent was a citizen of the United States from the time of his birth in 1867 to the...

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