finding that taxpayer was bona fide resident even though trial court found that taxpayer never intended to become a resident (reversing Weible v. United States, 1956 U.S. Dist. LEXIS 4419 (S.D. Cal. 1956))
How later courts described this case
- finding that taxpayer was bona fide resident even though trial court found that taxpayer never intended to become a resident (reversing Weible v. United States, 1956 U.S. Dist. LEXIS 4419 (S.D. Cal. 1956))
- holding that the question of whether a taxpayer was a bona fide resident was "a mixed question of law and fact"
- “Residence is physical, whereas domicile 10 is generally a compound of physical presence plus an intention to make a certain definite 11 place one's permanent abode, though, to be sure, domicile often hangs on the slender thread 12 of intent alone, as for instance where one is a wanderer over the earth. Residence is not an 13 immutable condition of domicile.”
- “Residence is 21 physical, whereas domicile is generally a compound of physical presence plus an intention to 22 make a certain definite place one’s permanent abode, though, to be sure, domicile often hangs on 23 the slender thread of intent alone, as for instance where one is a wanderer over the earth. 24 Residence is not an immutable condition of domicile.”
Written by the judges who cited it.
The opinion
POPE, Circuit Judge
(concurring).
I concur in all of the foregoing opinion with the exception of the comment in the last five paragraphs respecting the administrative practices of the Bureau -officials. To my mind the income tax law as we have it is an inevitable concomitant of a highly organized society. •Those whom we charge with its collection would not be doing their duty if they were not alert to see that it is collected. I have the impression that, by and large, the Bureau officials do a pretty good job even if they are not always right. And in a close case like this, where the judges themselves are in disagreement, I believe it the duty of the Commissioner and his counsel to present the Government’s side of the case as they have done here.