SONKIN v. COMMISSIONER

Docket No. 2520-74.

37 T.C.M. 421 (1978)

T.C. Memo. 1978-91

Solomon Sonkin v. Commissioner.

United States Tax Court.

Filed March 6, 1978.


Attorney(s) appearing for the Case

John E. O'Hare, P.O. Box 336, Tucson, Ariz., for the petitioner. Douglas K. Cook and Matthew Magnone, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioner's Federal income tax for 1971 of $1,752.88, and the petitioner claimed an overpayment in such tax of $841.00. Due to concessions, the only issue for decision is whether in 1971, the petitioner was domiciled in the State of Arizona, a community property State, so that one-half of his income could be attributed to his nonresident alien wife and...

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