HUTCHINS v. COMMISSIONER

Docket No. 16557.

8 T.C.M. 809 (1949)

Henry A. Hutchins v. Commissioner.

United States Tax Court.

Entered September 7, 1949.


Attorney(s) appearing for the Case

Alan E. Gray, Esq., Security Title Insurance Bldg., Los Angeles, Calif., for the petitioner. R. H. Kinderman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined against petitioner a deficiency in income and victory tax for the calendar year 1943 in the amount of $14,168.57.

Three issues are presented. Did the Commissioner err in determining:

(1) That petitioner was not a resident of and domiciled in the State of Arizona during 1942 and 1943 and hence his entire income for those years was his separate and not community...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases