Lane-Burslem v. Commissioner
United States Tax Court
This case is before us on petitioner's motion for reconsideration of our decision in Lane-Burslem v. Commissioner, 70 T.C. 613 (1978). In that case, we held that under Louisiana law, a wife's domicile is that of her husband's (unless there has been an indication of ill-treatment or misconduct by the husband). Taxpayer's husband was domiciled in England and the taxpayer, therefore, took an English domicile.
Read the full summary
This case is before us on petitioner's motion for reconsideration of our decision in Lane-Burslem v. Commissioner, 70 T.C. 613 (1978). In that case, we held that under Louisiana law, a wife's domicile is that of her husband's (unless there has been an indication of ill-treatment or misconduct by the husband). Taxpayer's husband was domiciled in England and the taxpayer, therefore, took an English domicile. For that reason, her earnings were not subject to Louisiana community property law and her husband did not have a one-half interest in these earnings. Held: Petitioner's constitutional…
1Opinion of the Court
SUPPLEMENTAL OPINION
Irwin, Judge:
This case is before us on petitioner’s motion for reconsideration of our opinion in Lane-Burslem v. Commissioner, 70 T.C. 613, filed August 3, 1978. The issue before us there was whether one-half of petitioner’s salary earned while she was employed in England by the United States Department of Defense should be treated as her spouse’s income under Louisiana community property laws, and, therefore, exempt from United States income taxation because her spouse was a nonresident alien and the income was from foreign sources.
In our original opinion, we held that it…
2Cases cited34 opinions
- Alexander v. LouisianaSupreme Court of the United States · 1972
- Orr v. OrrSupreme Court of the United States · 1979
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Houghton v. HallSupreme Court of Louisiana · 1933
- Boyer v. CommissionerUnited States Tax Court · 1977
29 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Kessler v. CommissionerUnited States Tax Court · 1986
- Iona Sutton Lane-Burslem v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Iona Sutton Lane-BurslemCourt of Appeals for the D.C. Circuit · 1981
- Kessler v. CommissionerUnited States Tax Court · 1986
- Lane-Burslem v. CommissionerUnited States Tax Court · 1979