Jamieson v Commissioner for Internal Revenue [2007] NSWSC 324

Reported Decision : 66 ATR 441 210 FLR 210

New South Wales Supreme Court

CITATION : Jamieson v Commissioner for Internal Revenue [2007] NSWSC 324

HEARING DATE(S) : 11/04/07

JUDGMENT DATE : 18 April 2007

JUDGMENT OF : Gzell J

DECISION : Leave to proceed granted. Court determination that Plaintiff entitled to distribute the assets of the estate among the persons entitled without regard to the deficiencies, penalties and additions to tax determined by order of the United States Tax Court.

CATCHWORDS : TAXES AND DUTIES - Income Tax - Judgment of United States Tax Court against executrix of estate of deceased for deficiencies of Unites States tax - Application for determination of question whether the executrix free to distribute estate without regard to tax debt under Supreme Court Rules 1970, Pt 68 r 2 or for order barring the claim under the Wills Probate and Administration Act 1898, s 93 - No entry of appearance by Commissioner for Internal Revenue of the United States - Whether leave to proceed under the Uniform Civil Procedure Rules 2005, r 11.4 should be granted - Whether proper service under the Foreign States Immunities Act 1985 (Cth) established - Whether deceased had adopted a domicile of choice in the United States or whether he died domiciled in New South Wales for the purpose of the Uniform Civil Procedure Rules 2005, Sch 6, item (o) - Whether a foreign tax claim will be enforced by Australian Courts - Whether the judgment of the United States Tax Court can be enforced in Australia - Whether the claim of the Commissioner should be barred

Domicile Act 1979 Family Law Act 1975 (Cth) Foreign Judgments Act 1991 (Cth) LEGISLATION CITED : Foreign States Immunities Act 1985 (Cth) Supreme Court Rules 1970 Taxation Administration Act 1953 (Cth) Uniform Civil Procedure Rules 2005 Wills Probate and Administration Act 1898