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.
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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
Iona Sutton Lane-Burslem, Petitioner v. Commissioner of Internal Revenue, Respondent
Lane-Burslem v. Commissioner
Docket No. 934-75
United States Tax Court
72 T.C. 849; 1979 U.S. Tax Ct. LEXIS 73;
August 22, 1979, Filed
Decision will be entered under Rule 155.
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…
2Cases cited36 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
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