Sivalls v. United States

RUSSELL, Circuit Judge.

This case, concerning claims for refund of income tax paid for the years 1943 and 1944, presents a single question for decision. That question is whether Robert J. Sivalls, the taxpayer, was domiciled in Texas during those taxable years so as to entitle him to report his individual income as community income for federal income tax purposes.

The trial court made full and definite findings of fact, based upon undisputed evidence, which may be summarized as follows : Sivalls was born in what is now Bartlesville, Oklahoma, and resided there until his education was completed.…