Whitmore v. Commissioner
United States Tax Court
Petitioner held, on the facts, to have been domiciled in Arizona during all the years in controversy; held, further, returns for certain years are to be treated as separate returns of the income of petitioner and his wife, they being clearly intended as such, notwithstanding they were combined on a single return form.
1Opinion of the Court
Paul Gordon Whitmore and Mary Clarissa Whitmore, Petitioners, v. Commissioner of Internal Revenue, Respondent. Paul Gordon Whitmore, Petitioner, v. Commissioner of Internal Revenue, Respondent
Whitmore v. Commissioner
Docket Nos. 50358, 50359
United States Tax Court
25 T.C. 293; 1955 U.S. Tax Ct. LEXIS 44;
November 25, 1955, Filed
Decisions will be entered for the petitioners.
Petitioner held, on the facts, to have been domiciled in Arizona during all the years in controversy; held, further, returns for certain years are to be treated as separate returns of the income of petitioner and his wife,…
2Cases cited8 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Emerzian v. CommissionerUnited States Tax Court · 1953
- Johnson v. HarveyCourt of Appeals of Kentucky (pre-1976) · 1935
- Petition of OganesoffDistrict Court, S.D. California · 1927
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