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NIKI v. UNITED STATES

No. 71-2913.

484 F.2d 95 (1973)

Joseph F. NIKI and Michiko T. Niki, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

August 23, 1973.

Attorney(s) appearing for the Case

Thomas J. Murray (argued), San Francisco, Cal., for appellants.

Keith A. Jones (argued), Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., James L. Browning, Jr., U. S. Atty., San Francisco, Cal., Meyer T. Rothwacks, Richard W. Perkins, John M. Brant, Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before HASTIE, KILKENNY and GOODWIN, Circuit Judges.

PER CURIAM:

Joseph F. Niki (taxpayer) and his wife Michiko T. Niki, appeal from a judgment of the district court dismissing their complaint for recovery of taxes under 28 U.S.C. § 1346(a)(1). They contend that the district court erroneously found the taxpayer to be domiciled in Japan during the years 1953 to 1963 rather than in California as contended. Consequently, the taxpayer could not exclude one — half of the income he earned during those years on...

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