Westervelt v. Commissioner
United States Tax Court
1. During a portion of the taxable year 1941 petitioner was engaged in constructing a shipyard in Houston, Texas. His family resided in Florida in the family home throughout 1941, except between school terms, when they visited Houston and various places in Texas and rented a house in Santa Fe, New Mexico. After finishing at the shipyard in November petitioner resided in New York.
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1. During a portion of the taxable year 1941 petitioner was engaged in constructing a shipyard in Houston, Texas. His family resided in Florida in the family home throughout 1941, except between school terms, when they visited Houston and various places in Texas and rented a house in Santa Fe, New Mexico. After finishing at the shipyard in November petitioner resided in New York. At the end of the school term in 1942 his family joined him and they have continued to reside in New York. Held, petitioner is not entitled to report any part of his income on a community property basis. 2.…
1Opinion of the Court
George C. Westervelt, Petitioner, v. Commissioner of Internal Revenue, Respondent
Westervelt v. Commissioner
Docket No. 7706
United States Tax Court
8 T.C. 1248; 1947 U.S. Tax Ct. LEXIS 167;
June 26, 1947, Promulgated
Decision will be entered for the respondent.
1. During a portion of the taxable year 1941 petitioner was engaged in constructing a shipyard in Houston, Texas. His family resided in Florida in the family home throughout 1941, except between school terms, when they visited Houston and various places in Texas and rented a house in Santa Fe, New Mexico. After finishing at the shipyard in…
2Cases cited7 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Weis v. CommissionerUnited States Board of Tax Appeals · 1934
- Fidelity & Deposit Co. of Maryland v. First Nat. Bank of TeagueCourt of Appeals of Texas · 1938
- Westervelt v. CommissionerUnited States Tax Court · 1947
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