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GOODING v. COMMISSIONER

Docket No. 54671.

27 T.C. 627 (1956)

RICHARD M. GOODING AND MARCELLA M. GOODING, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1956.

Attorney(s) appearing for the Case

Richard M. Gooding, pro se.

Marion B. Morton, Esq., for the respondent.

PIERCE, Judge:

The respondent determined a deficiency in the income tax of the petitioners for the year 1951, in the amount of $883.60. The petitioners, in their pleadings, claim an overpayment of such tax, in the amount of approximately $15,800.

The questions for decision are:

1. Did petitioner Richard M. Gooding, upon or after a prior marriage to a Texas resident in November 1950, change his domicile from the State of Virginia (a non-community...

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