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BYERS v. UNITED STATES

No. 50221.

141 F.Supp. 927 (1956)

William N. BYERS v. The UNITED STATES.

United States Court of Claims.

July 12, 1956.

Attorney(s) appearing for the Case

Bartholomew B. Coyne, Washington, D. C., James M. Fitzpatrick, Washington, D. C., on the brief, for plaintiff.

Rufus E. Stetson, Jr., Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., Andrew D. Sharpe and H. S. Fessenden, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LARAMORE, Judge.

This is an action for recovery of individual income taxes paid by plaintiff for the calendar years 1947, 1948, and 1949, in the total amount of $2,052.83.

The question presented is whether plaintiff was domiciled in Belgium in the years in question and subject to the community property laws of that country.

Plaintiff contends he abandoned his Tennessee domicile on or about October 1, 1946, and thereupon obtained a domicile in Belgium...

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