BOWRING v. BOWERS

No. 84.

24 F.2d 918 (1928)

BOWRING v. BOWERS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 19, 1928.


Attorney(s) appearing for the Case

Cohen, Gutman & Richter, of New York City (Julius Henry Cohen, Kenneth Dayton, and William Victor Goldberg, all of New York City, of counsel), for plaintiff in error.

Charles H. Tuttle, U. S. Atty., of New York City (Thomas J. Crawford and Frank Chambers, Asst. U. S. Attys., both of New York City, of counsel), for defendant in error.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge (after stating the facts as above).

It may be doubted whether, in view of such cases as Winans v. Attorney General, [1904] A. C. 287, Depuy v. Wurtz, 53 N.Y. 556, and McDonald v. Hartford Trust Co., 104 Conn. 169, 132 A. 902, the plaintiff did not retain his English domicile. The testimony indicates a desire on his part to do this, and while a purpose to retain his original status would not alone be enough to prevent the acquisition...

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