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
L. B. PEEPLES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Peeples v. Commissioner
Docket Nos. 43312, 60232.
United States Board of Tax Appeals
27 B.T.A. 879; 1933 BTA LEXIS 1288;
March 7, 1933, Promulgated
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…
2Cases cited9 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
- Hornsby v. CommissionerUnited States Board of Tax Appeals · 1932
- Marston v. WatsonCalifornia Court of Appeal · 1912
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