Lord v. Commissioner
United States Tax Court
Petitioner left his wife and children in Iowa in March 1960 and moved to Seattle, Wash. Petitioner's move was motivated by petitioner's personal, financial, and marital problems. Petitioner acquired both a regular residency and permanent job in the State of Washington in 1962. During the period from March 1960 through Aug. 2, 1965, petitioner made no effort to contact his family, and petitioner's wife made only a nominal effort to contact him.
Read the full summary
Petitioner left his wife and children in Iowa in March 1960 and moved to Seattle, Wash. Petitioner's move was motivated by petitioner's personal, financial, and marital problems. Petitioner acquired both a regular residency and permanent job in the State of Washington in 1962. During the period from March 1960 through Aug. 2, 1965, petitioner made no effort to contact his family, and petitioner's wife made only a nominal effort to contact him. Moreover, petitioner provided only negligible financial support for his family during this period. On Aug. 2, 1965, petitioner's wife was granted a…
1Opinion of the Court
Robert P. Lord, Petitioner v. Commissioner of Internal Revenue, Respondent
Lord v. Commissioner
Docket No. 2091-71
United States Tax Court
60 T.C. 199; 1973 U.S. Tax Ct. LEXIS 130; 60 T.C. No. 24;
May 14, 1973, Filed
Decision will be entered under Rule 50.
Petitioner left his wife and children in Iowa in March 1960 and moved to Seattle, Wash. Petitioner's move was motivated by petitioner's personal, financial, and marital problems. Petitioner acquired both a regular residency and permanent job in the State of Washington in 1962. During the period from March 1960 through Aug. 2, 1965, petitioner made…
2Cases cited24 opinions
- Beaver v. CommissionerUnited States Tax Court · 1970
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Acker v. CommissionerUnited States Tax Court · 1956
- Imburgia v. CommissionerUnited States Tax Court · 1954
19 more not listed; retrieve them via the Exa API.