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Revenue Ruling 55-701

1955-2 C.B. 836 (1955)

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Revenue Ruling 55-701

Internal Revenue Service
1955-2 C.B. 836 (1955)

Facts

A British citizen domiciled in England was a partner in a partnership that was organized in New York. The partnership conducted its business in New York. Following the British partner’s death, the Internal Revenue Service (IRS) considered the issue of where the decedent’s partnership interests were located for purposes of the US federal estate tax.

Rule of Law

Issue

Holding and Reasoning ()

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Casebooks

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