Wilkerson v. Commissioner
United States Tax Court
Petitioner, an enlisted man in the U.S. Army, moved to Arizona in February 1944 with his wife and, upon his retirement in November 1944, after 30 years of active duty, became entitled to retirement pay. Petitioner and his wife have remained in Arizona up to the present time.
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Petitioner, an enlisted man in the U.S. Army, moved to Arizona in February 1944 with his wife and, upon his retirement in November 1944, after 30 years of active duty, became entitled to retirement pay. Petitioner and his wife have remained in Arizona up to the present time. Held, under these facts, petitioner and his wife established domicile in Arizona in February 1944; held, further, retirement pay of a married serviceman domiciled in Arizona upon the date of retirement is community property even though he was unmarried and not domiciled in Arizona during all of said 30-year period.
1Opinion of the Court
OPINION
Mulroney, Judge:
Respondent determined a deficiency in the petitioners’ income tax for 1961 in the amount of $204.56. The issue is whether Charles’ retirement pay, based upon 30 years of active duty service with the U.S. Army, constitutes community income so that his wife would be entitled to claim a retirement income credit with respect to one-half of his retirement pay.
All of the facts have been stipulated and they are so found.
Charles R. and Irene Wilkerson, husband and wife, are residents of Tucson, Ariz. They filed a joint income tax return for 1961 with the district director of…
2Cases cited9 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- French v. FrenchCalifornia Supreme Court · 1941
- Kirkham v. KirkhamCourt of Appeals of Texas · 1960
- Blackett v. United StatesUnited States Court of Claims · 1935
- Clark v. ClarkArizona Supreme Court · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re Marriage of KarlinCalifornia Court of Appeal · 1972
- Miller v. CommissionerUnited States Tax Court · 1969
- Commissioner of Internal Revenue v. Charles R. And Irene WilkersonCourt of Appeals for the Ninth Circuit · 1966
- Williams v. CommissionerUnited States Tax Court · 1968
- Miller v. CommissionerUnited States Tax Court · 1969
7 more not listed; retrieve them via the Exa API.