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
Iona Sutton Lane-Burslem, Petitioner v. Commissioner of Internal Revenue, Respondent
Lane-Burslem v. Commissioner
Docket No. 934-75
United States Tax Court
70 T.C. 613; 1978 U.S. Tax Ct. LEXIS 82;
August 3, 1978, Filed
Decision will be entered under Rule 155.
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…
2Cases cited36 opinions
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- 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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