United States Tax Court May 14, 2003, 10125-01 (Estate of Avrom A. Silver, Bonny Fern Silver, Kenneth Kirsh, and Ronald Faust, Executors v. Commissioner)

120 T.C. No. 14

UNITED STATES TAX COURT

ESTATE OF AVROM A. SILVER, DECEASED, BONNY FERN SILVER, KENNETH

KIRSH, AND RONALD FAUST, EXECUTORS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 10125-01. Filed May 14, 2003.

D was not a citizen or resident of the United

States. D’s will provided for charitable bequests to

Canadian-registered charities.