Rosenberg v. Commissioner
United States Board of Tax Appeals
1. The petitioner was an actual resident of the State of, new York during 1919 and 1920. Held, that he was not domiciled in Texas during the same years. 2. The petitioner filed on March 12, 1920, by his agent, an income-tax return for the calendar year 1919, reporting therein his individual income including community income, if any.
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1. The petitioner was an actual resident of the State of, new York during 1919 and 1920. Held, that he was not domiciled in Texas during the same years. 2. The petitioner filed on March 12, 1920, by his agent, an income-tax return for the calendar year 1919, reporting therein his individual income including community income, if any. The petitioner and his wife filed separate returns for the calendar year 1920. The income of the petitioner for both the years 1919 and 1920 was derived principally from a business carried on in New York State, a noncommunity-property State. The respondent…
1Opinion of the Court
*606OPINION.
Smith:
The petition filed in this proceeding alleges error in that the respondent has denied the petitioner the right to file returns of income under the provisions of Treasury Decision 3071 for the calendar years 1919 and 1920, domicile being claimed in Texas. The notice of deficiency from which this appeal is taken stated:
After consideration of tlie evidence on the first issue, it is the opinion of this office that you are not entitled to file returns on the community property basis. This conclusion has been reached inasmuch as it is apparent you had extensive business activities in…
2Cases cited2 opinions
- The Venus, Rae, MasterSupreme Court of the United States · 1814
- United States v. JorgensonDistrict Court, W.D. Michigan · 1916
3Cited by5 opinions
- Darsky v. CommissionerUnited States Tax Court · 1946
- Peeples v. CommissionerUnited States Board of Tax Appeals · 1933
- Rosenberg v. CommissionerUnited States Board of Tax Appeals · 1928
- Sonkin v. CommissionerUnited States Tax Court · 1978
- Westervelt v. CommissionerUnited States Tax Court · 1947