Crespi v. Commissioner
United States Board of Tax Appeals
Held, on the facts, that the petitioner was in the taxable year domiciled in Texas, and entitled to report his Federal income on a community property basis.
1Opinion of the Court
*671OPINION.
Disney:
This proceeding involves a deficiency in income tax for the year 1938. The respondent determined a deficiency in the amount of $837.30, all of which is in issue. The only question for our determination is whether petitioner is domiciled in the State of Texas, and entitled to report his income on a community property basis. The Commissioner determined that he was not domiciled in Texas. The petitioner filed his return for the year 1938 with the collector of internal revenue for the second district of Texas.
The petitioner is the son of Pio Crespi, the president and principal…
2Cases cited8 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Williamson v. OsentonSupreme Court of the United States · 1914
- Sun Printing and Publishing Assn. v. EdwardsSupreme Court of the United States · 1904
- Pecos & Northern Texas Railway Co. v. ThompsonTexas Supreme Court · 1914
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hampton v. CommissionerUnited States Tax Court · 1962
- United States v. James Wesley BrewerCourt of Appeals for the Tenth Circuit · 1973
- Crespi v. CommissionerUnited States Board of Tax Appeals · 1941
- Fowler v. CommissionerUnited States Tax Court · 1945
- Gates v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.