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STOKES v. UNITED STATES

No. 3676.

211 F.Supp. 607 (1962)

Carl L. and Lillian M. STOKES, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Idaho, S. D.

September 18, 1962.

Attorney(s) appearing for the Case

Myron Anderson, Boise, Idaho, for plaintiffs.

Sylvan A. Jeppesen, U. S. Atty., Boise, Idaho, John B. Jones, Jr., Acting Asst. Atty. Gen., Edward S. Smith, Jerome Fink, Richard W. Perkins, Attys., Dept. of Justice, Washington, D. C., for defendant.

CHASE A. CLARK, Chief Judge.

This is an action for refund of Federal income taxes for the years 1955, 1956, 1957 and 1958. The claims for refund are based on retirement income credits on the basis of alleged domicile in community property states during a period of more than ten years during income earning period.

The plaintiff, Carl L. Stokes, is a retired Navy man, having served therein from his enlistment in 1923 until 1954. At the time of his enlistment...

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