United States First Circuit

In a tax deficiency case, the judgment of the tax court is affirmed in part and reversed in part where: 1) the tax court's judgment that all of the Citigroup shares were the separate property of the decedent for federal estate tax purposes and, thus, were includable in his gross taxable estate is affirmed, as the rule of De Nicols is that a change in marital domicile does not, in itself, effect a change in the marital property regime governing the spouses' rights in personal property acquired throughout the course of the marriage; but 2) the tax court's approbation of the late-filing penalty was in error and is therefore reversed.

Appellate Information

• Decided 06/17/2010
• Published 06/17/2010

Judges

• SELYA, Circuit Judge., Before LYNCH, Chief Judge, SOUTER,Associate Justice, and SELYA, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• William F. Sheehan, with whom Goodwin Procter LLP was on brief, for appellants.


• For Appellees:
  
• Patrick J. Urda, Attorney, Tax Division, U.S. Dep't of Justice, with whom John A. DiCicco, Acting Assistant Attorney General, and Richard Farber, Attorney, Tax Division, were on brief, for appellee.