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SHILKRET v. HELVERING

Nos. 8387, 8402.

138 F.2d 925 (1943)

SHILKRET v. HELVERING, Commissioner of Internal Revenue. HELVERING, Commissioner of Internal Revenue, v. SHILKRET.

United States Court of Appeals. District of Columbia.

Decided November 1, 1943.

Attorney(s) appearing for the Case

Mr. William Cattron Rigby, of Washington, D. C., with whom Mr. Alex M. Hamburg, of New York City, was on the brief, for petitioner in No. 8387 and respondent in No. 8402.

Mr. Bernard Chertcoff, of Washington, D. C., member of the Bar of the Supreme Court of Pennsylvania, pro hac vice, by special leave of court, with whom Messrs. Samuel O. Clark, Jr., Assistant Attorney General, Sewall Key and Miss Helen R. Carloss, Special Assistants to the Attorney General, were on the brief, for Commissioner of Internal Revenue. Messrs. J. P. Wenchel, Chief Counsel, and Claude R. Marshall, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for Commissioner of Internal Revenue.

Before GRONER, Chief Justice, and MILLER and ARNOLD, Associate Justices.

GRONER, C. J.

This case involves petitioner's income taxes for the years 1936 and 1937. The Commissioner found deficiencies to the amount of $8,701.85 for 1936 and $7,412.01 for 1937. The Board sustained the Commissioner and this appeal followed.

The case presents two questions:

First, was petitioner domiciled in California during the taxable years so as to be entitled to report his taxable income on a community...

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