Peeples v. Commissioner
United States Board of Tax Appeals
Petitioner removed with his family from Seattle to Los Angeles under a contract of employment that made necessary his residence in Los Angeles, either permanently or for an indefinite time, sold his residence in Seattle, resigned his membership in social clubs there and declared his intention to make Los Angeles his permanent home. Held, petitioner was not thereafter domiciled in the State of Washington.
1Opinion of the Court
*881OPINION.
Seawell :
The Commissioner has determined that the petitioner and his wife during the years here under review were not legal residents of the State of Washington, but of the State of California, and accordingly they should not have filed income tax returns on the community property basis. The petitioner controverts the position of the Commissioner and rests his appeal solely upon the ground that he was a legal resident of Washington during said years. The *882interests respectively of husband and wife in community property during the life of the husband are determined by the law of the…
2Cases cited5 opinions
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Gilbert v. DavidSupreme Court of the United States · 1915
- Ennis v. SmithSupreme Court of the United States · 1853
- Marston v. WatsonCalifornia Court of Appeal · 1912
- Corel v. Chicago, R. I. & P. Ry. Co.District Court, W.D. Missouri · 1903
3Cited by6 opinions
- Weis v. CommissionerUnited States Board of Tax Appeals · 1934
- United States v. James Wesley BrewerCourt of Appeals for the Tenth Circuit · 1973
- Peeples v. CommissionerUnited States Board of Tax Appeals · 1933
- Rodiek v. CommissionerUnited States Board of Tax Appeals · 1936
- Schumacher v. CommissionerUnited States Board of Tax Appeals · 1935
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