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ROSENBERG v. COMMISSIONER OF INTERNAL REVENUE

No. 4892.

37 F.2d 808 (1930)

ROSENBERG v. COMMISSIONER OF INTERNAL REVENUE.

Court of Appeals of District of Columbia.

Decided January 6, 1930.

Attorney(s) appearing for the Case

George C. Shinn, Vernon B. Lowrey, and Phillip B. Campbell, all of Washington, D. C., and Herbert S. Brussel, of New York City, for appellant.

Mabel W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, Donald V. Hunter, Andrew D. Sharpe, J. Louis Monarch, and Norman D. Keller, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.

MARTIN, Chief Justice.

The Board's decision in this case is reported in 10 B. T. A. 601.

This appeal involves alleged deficiencies in income taxes for the years 1919 and 1920, respectively. The taxpayer claimed a domicile in the state of Texas during those years, and made his income tax returns there upon a community property basis with his wife. The Commissioner, however, held that the taxpayer was not a domiciliary of Texas in those years, and rejected the...

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