Gooding v. Commissioner
United States Tax Court
An individual who was domiciled in the State of Virginia (a noncommunity property State), and who for several years had been employed in Washington, D. C., married a resident of Texas (a community property State). After remaining in Texas for about 1 week after the marriage, he returned to Virginia and resumed his employment in Washington. His wife continued to reside in Texas.
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An individual who was domiciled in the State of Virginia (a noncommunity property State), and who for several years had been employed in Washington, D. C., married a resident of Texas (a community property State). After remaining in Texas for about 1 week after the marriage, he returned to Virginia and resumed his employment in Washington. His wife continued to reside in Texas. The parties expected to live in Texas after the husband had found suitable employment there; but he found no such employment, and continued to rent apartments in Virginia. After about 7 months, the parties were…
1Opinion of the Court
PieRce, Judge:
The respondent determined a deficiency in the income tax of the petitioners for the year 1951, in the amount of $883.60. The petitioners, in their pleadings, claim an overpayment of such tax, in the amount of approximately $15,800.
The questions for decision are:
1. Did petitioner Richard M. Gooding, upon or after a prior marriage to a Texas resident in November 1950, change his domicile from the State of Virginia (a non-community property State) to the State of Texas (a community property State), and thereby establish a marital community in Texas, so that there is includible in…
2Cases cited3 opinions
- Sivalls v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Payne v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
- Payne v. CommissionerUnited States Tax Court · 1942
3Cited by9 opinions
- Zeeman v. United StatesDistrict Court, S.D. New York · 1967
- In Re CarsonNew Jersey Superior Court Appellate Division · 1964
- Lane-Burslem v. CommissionerUnited States Tax Court · 1978
- Richard M. Gooding and Marcella M. Gooding v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Richard M. Gooding and Marcella M. Gooding v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1957
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