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Estate Tax Exemption Case: Collector v. Fisher by Angelie Maningas is a document available to read on EtoBox.

This case involves the estate of Walter Stevenson, a British national who died in the US with property in the Philippines. His will left his estate to his wife, also British. The estate claimed exemption from Philippine estate and inheritance taxes under a reciprocity provision. It also claimed a $4,000 deduction allowed under the US tax code. The Court of Tax Appeals partially agreed. On review, the Supreme Court held the estate was not entitled to the claimed exemption or deduction because the tax laws of

Author

Angelie Maningas

Language

EN