Gates v. Commissioner

Charles C. Gates, Jr. v. Commissioner.

Gates v. Commissioner

Docket No. 23616.

United States Tax Court

1951 Tax Ct. Memo LEXIS 59; 10 T.C.M. (CCH) 1002; T.C.M. (RIA) 51306;

October 24, 1951

Dayton Denious, Esq., 832 Equitable Bldg., Denver, Colo., for the petitioner. Frank M. Cavanaugh, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: Respondent has determined a deficiency in income tax for the calendar year 1944 in the amount of $265. The sole question is whether petitioner was domiciled in Louisiana and entitled to report on a community property basis, or was…