Sonkin v. Commissioner
United States Tax Court
P visited his mother in Arizona for 60 days in 1945-1946. During such visit, he did not intend to remain in Arizona. From 1946 through 1976, he resided in Germany. Held, P was not domiciled in the State of Arizona in 1971.
1Opinion of the Court
SOLOMON SONKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sonkin v. Commissioner
Docket No. 2520-74.
United States Tax Court
T.C. Memo 1978-91; 1978 Tax Ct. Memo LEXIS 426; 37 T.C.M. (CCH) 421; T.C.M. (RIA) 780091;
March 6, 1978, Filed
P visited his mother in Arizona for 60 days in 1945-1946. During such visit, he did not intend to remain in Arizona. From 1946 through 1976, he resided in Germany. Held, P was not domiciled in the State of Arizona in 1971.
John E. O'Hare, for the petitioner.
Douglas K. Cook and Matthew Magnone, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited16 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Mitchell v. United StatesSupreme Court of the United States · 1875
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- Arizona Board of Regents v. HarperArizona Supreme Court · 1972
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