Delaney v. Murchie

177 F.2d 444 (1949)

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Delaney v. Murchie

United States Court of Appeals for the First Circuit
177 F.2d 444 (1949)

Facts

Ethel Adine Murchie, a Canadian citizen, and Guy Murchie (plaintiff), a United States citizen, were a married couple who established a domicile in Nassau in the Bahamas. Years later, after a visit to Canada, the couple headed back to Nassau but stopped in Florida along the way. The stopover was extended due to Ethel’s failing health. Guy rented a house for the couple, intending to let a friend take over the lease after the couple’s eventual departure to Nassau. However, Ethel died in Florida. Guy filed an estate-tax return, as was required for nonresident decedents. Internal Revenue Service collector Denis Delaney (the IRS) (defendant) assessed a deficiency, determining that Ethel’s gross estate should have included more than $30,000 worth of jewelry and other personal effects that Ethel had kept in a small box with which she had always traveled. Guy paid the deficiency tax and brought suit for a refund in federal district court. The IRS argued that physical presence of personal property in the United States was sufficient to establish includability in a decedent’s gross estate. The court found in favor of Guy. The IRS appealed to the United States Court of Appeals for the First Circuit.

Rule of Law

Issue

Holding and Reasoning (Magruder, C.J.)

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