SIVALLS v. UNITED STATES

No. 14303.

205 F.2d 444 (1953)

SIVALLS v. UNITED STATES.

United States Court of Appeals Fifth Circuit.

July 10, 1953.


Attorney(s) appearing for the Case

R. B. Cannon, Ft. Worth, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for appellant.

Homer R. Miller, Dudley Godfrey, Jr., Ellis N. Slack, Sp. Assts. to Atty. Gen., Charles S. Lyon, H. Brian Holland, Assts. Atty. Gen., R. Daniel Settle, Asst. U. S. Atty., Ft. Worth, Tex., Frank B. Potter, U. S. Atty., Ft. Worth, Tex., for appellee.

Before HUTCHESON, Chief Judge, and BORAH and RUSSELL, Circuit Judges.


RUSSELL, Circuit Judge.

This case, concerning claims for refund of income tax paid for the years 1943 and 1944, presents a single question for decision. That question is whether Robert J. Sivalls, the taxpayer, was domiciled in Texas during those taxable years so as to entitle him to report his individual income as community income for federal income tax purposes.

The trial court made full and definite findings of fact, based upon undisputed evidence, which...

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