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
OPINION.
Arnold, Judge:
The principal issue is whether certain compensation and dividends received by petitioner while in Texas constituted community income. Petitioner’s right to report this income as income of the marital community depends in the first instance upon whether he abandoned his Florida domicile and established a new domicile in Texas. As proof that he effected a change in his domicile, petitioner offered his own testimony and certain letters which he contends show his intention to change his domicile. Respondent contends that petitioner’s domicile remained in Florida during the…
2Cases cited3 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Fidelity & Deposit Co. of Maryland v. First Nat. Bank of TeagueCourt of Appeals of Texas · 1938
3Cited by8 opinions
- Commissioner v. RissCourt of Appeals for the Eighth Circuit · 1967
- Commissioner of Internal Revenue v. Richard R. Riss, Sr., Richard R. Riss, Sr. v. Commissioner of Internal Revenue, (Two Cases). Richard R. Riss, Sr. And Helen G. Riss v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Ingalls v. PattersonDistrict Court, N.D. Alabama · 1958
- Ellis Banking Corp. v. CommissionerUnited States Tax Court · 1981
- Fields v. CommissionerUnited States Tax Court · 1981
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