Lane-Burslem v. Commissioner
United States Tax Court
Petitioner was domiciled in Louisiana, but was employed overseas as a teacher by the Department of Defense. After marrying an Englishman, she resided with her husband while in England but continued taking summer vacations alone in Louisiana. Petitioner at all times had a fixed intent to return to Louisiana after her retirement. Held: Petitioner has failed to show that Louisiana law would operate in such a manner that its community property laws would apply to her husband.
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Petitioner was domiciled in Louisiana, but was employed overseas as a teacher by the Department of Defense. After marrying an Englishman, she resided with her husband while in England but continued taking summer vacations alone in Louisiana. Petitioner at all times had a fixed intent to return to Louisiana after her retirement. Held: Petitioner has failed to show that Louisiana law would operate in such a manner that its community property laws would apply to her husband. Therefore, petitioner is taxable on her entire income.
1Opinion of the Court
Irwin, Judge:
Respondent determined deficiencies in petitioner’s income taxes for the calendar year 1971 in the amount of $1,296.22.
Due to other concessions, the only issue remaining for our consideration is whether petitioner is domiciled in Louisiana and, therefore, subject to the income tax treatment of a domiciliary of a community property State.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts, together with the exhibits attached thereto, are incorporated herein by this reference.
At the time her petition was filed Iona Sutton Lane-Burslem (hereafter…
2Cases cited35 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- District of Columbia v. MurphySupreme Court of the United States · 1941
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3Cited by5 opinions
- Iona Sutton Lane-Burslem v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Iona Sutton Lane-BurslemCourt of Appeals for the D.C. Circuit · 1981
- Lane-Burslem v. CommissionerUnited States Tax Court · 1979
- Imhoff v. CommissionerUnited States Tax Court · 1979
- Lane-Burslem v. CommissionerUnited States Tax Court · 1979
- Lane-Burslem v. CommissionerUnited States Tax Court · 1978