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In page Dorothy Gould Burns:

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When her estate's executor applied for a $24,000 refund relating to certain gift and income taxes she had paid on the grounds that she had abandoned US citizenship, the Internal Revenue Service disputed the claim, asserting that the abandonment never took place, and her estate was thus also liable to $3.25 million in estate tax.[citation needed] The US position was upheld by the United States District Court for the Southern District of New York, and subsequently affirmed by the United States Court of Appeals for the Second Circuit. The Second Circuit held that the estate could not succeed in its claim, because of the doctrines of estoppel and laches that arose out of her assertions that she had remained an American citizen.[citation needed]