Bank of New York & Trust Co. v. Commissioner

*203OPINION.

Love :

In discussing the contested issues in this case, we desire to discuss, first, the issue of residence, vel non, which is involved in assignment of error (b). The term “ residence ” as contemplated by the tax statutes, so far as we have been able to ascertain, has never been construed, or defined, by an all-inclusive .and all-exclusive definition. In fact, it seems that such a definition is impossible. Every case possesses peculiarities different from any other case, and the issue must be decided in the light of the facts peculiar to each case.

One of the fundamental tests to be…