# Estate of Schwartz v. Commissioner

> United States Tax Court · December 17, 1984 · 83 T.C. 943

URL: https://www.frixlaw.com/law-library/cases/4485275

## Case

- **Full name:** Estate of Henry K. Schwartz, Robert Schwartz, Suzanne Schwartz, and Mark Stewart, Administrators v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** December 17, 1984
- **Citations:** 83 T.C. 943; 83 T.C. No. 51; 1984 U.S. Tax Ct. LEXIS 3
- **Precedential status:** Published
- **Opinion:** Concurrence by Nims
- **Judges:** Swift,Dawson,Simpson,Sterrett,Chabot,Korner,Shields,Hamblen,Cohen,Clapp,Jacobs,Fay,Wilbur,Whitaker,Gerber,Nims,Goffe,Wright
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4485275

## Opinion text

Nims, J., concurring: The majority by implication invalidates section 20.2014-l(a)(3), Estate Tax Regs., insofar as it applies to the facts of this case. I would do so expressly. The regulation lays down the blanket rule that the situs of a nonresident U.S. citizen’s property is to be determined by the obverse of "similar property of a non-resident decedent not a citizen of the United States.” But the situs of some property, including bank deposits in a U.S. bank, is determined differently in the case of a resident decedent not a citizen of the United States. Since the regulation fails to take this distinction into account, it is invalid and we should clearly say so.
Goffe and Wright, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485275. Public record. Not legal advice.