Hampton v. Commissioner
United States Tax Court
Petitioner, a citizen of the United States not previously domiciled in a community property State, married to a nonresident alien, and employed as a civilian employee of the United States Army in Germany during the taxable years involved, held not entitled to exclude one-half of his earnings from his taxable income on the grounds that he was, or intended to become upon his return to the United States, a domiciliary of the State of Washington, a community property State.
1Opinion of the Court
George D. Hampton, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent
Hampton v. Commissioner
Docket No. 85753
United States Tax Court
38 T.C. 131; 1962 U.S. Tax Ct. LEXIS 149;
April 24, 1962, Filed
Decision will be entered for the respondent.
Petitioner, a citizen of the United States not previously domiciled in a community property State, married to a nonresident alien, and employed as a civilian employee of the United States Army in Germany during the taxable years involved, held not entitled to exclude one-half of his earnings from his taxable income on the grounds that he was, or…
2Cases cited13 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- D. K. Caldwell v. Ellis Campbell, Jr., Former Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
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