Bowring v. Bowers
Court of Appeals for the Second Circuit
1Opinion of the CourtAugustus N. Hand, Circuit Judge
(after stating the facts as above). It may be doubted whether, in view of such eases as Winans v. Attorney General, [1904] A. C. 287, Depuy v. Wurtz, 53 N. Y. 556, and McDonald v. Hartford Trust Co., 104 Conn. 169, 132 A. 902, the plaintiff did not retain his English domicile. The testimony indicates a desire on his part to do this, and while a purpose to retain his original status would not alone he enough to prevent the acquisition of a domicile of choice, unless (in spite of his long abode in New York) he still intended England to be his real home, and did not intend to reside permanently,…
2Cases cited16 opinions
- Gilbert v. DavidSupreme Court of the United States · 1915
- Williamson v. OsentonSupreme Court of the United States · 1914
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Bullen v. WisconsinSupreme Court of the United States · 1916
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
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3Cited by18 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Friedman v. CommissionerUnited States Tax Court · 1961
- White v. HofferbertDistrict Court, D. Maryland · 1950
- Whittell v. Franchise Tax BoardCalifornia Court of Appeal · 1964
- Ingram v. BowersDistrict Court, S.D. New York · 1931
13 more not listed; retrieve them via the Exa API.