GATES v. COMMISSIONER

Docket No. 23616.

10 T.C.M. 1002 (1951)

Charles C. Gates, Jr. v. Commissioner.

United States Tax Court.

Entered October 24, 1951.


Attorney(s) appearing for the Case

Dayton Denious, Esq., 832 Equitable Bldg., Denver, Colo., for the petitioner. Frank M. Cavanaugh, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined a deficiency in income tax for the calendar year 1944 in the amount of $265. The sole question is whether petitioner was domiciled in Louisiana and entitled to report on a community property basis, or was domiciled in Colorado and required to report his income as separate property.

Findings of Fact

Petitioner is an individual who now resides in Denver, Colorado...

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