Owens v. Commissioner
United States Tax Court
1. Petitioner, with her husband, Leo, and their children, was domiciled in St. Paul, Minnesota, prior to 1939. Leo had been a newspaper publisher and after his employment had been terminated, petitioner and Leo, about the middle of 1939, stored their furniture, rented their home, and moved to Carmel, California, where they, with the children, resided in rented furnished homes at various periods. In 1941 Leo acquired newspapers in Harlingen, Brownsville, and McAllen, Texas.
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1. Petitioner, with her husband, Leo, and their children, was domiciled in St. Paul, Minnesota, prior to 1939. Leo had been a newspaper publisher and after his employment had been terminated, petitioner and Leo, about the middle of 1939, stored their furniture, rented their home, and moved to Carmel, California, where they, with the children, resided in rented furnished homes at various periods. In 1941 Leo acquired newspapers in Harlingen, Brownsville, and McAllen, Texas. He took up residence in Harlingen, and in 1943 brought three of the four children to live with him. Petitioner remained…
1Opinion of the Court
Marie R. Owens, Petitioner, v. Commissioner of Internal Revenue, Respondent
Owens v. Commissioner
Docket No. 29571
United States Tax Court
26 T.C. 77; 1956 U.S. Tax Ct. LEXIS 218;
April 16, 1956, Filed
Decision will be entered under Rule 50.
1. Petitioner, with her husband, Leo, and their children, was domiciled in St. Paul, Minnesota, prior to 1939. Leo had been a newspaper publisher and after his employment had been terminated, petitioner and Leo, about the middle of 1939, stored their furniture, rented their home, and moved to Carmel, California, where they, with the children, resided in rented…
2Cases cited6 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Hunt v. CommissionerUnited States Tax Court · 1954
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- McElhinney v. CommissionerUnited States Tax Court · 1951
1 more not listed; retrieve them via the Exa API.