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HELLEN v. COMMISSIONER

Docket No. 8578.

5 T.C.M. 695 (1946)

Hugo von der Hellen v. Commissioner.

United States Tax Court.

Entered August 9, 1946.

Attorney(s) appearing for the Case

Robert T. Jacob, Esq., 917 Public Service Bldg., Portland 4, Ore., and Jerome S. Bischoff, Esq., for the petitioner. T. M. Mather, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

The petitioner filed his income tax return for the calendar year 1941 with the collector of internal revenue for the northern district of California. The Commissioner determined a deficiency for this period in the sum of $576.50, based on his finding that during the year in question petitioner was in fact domiciled in Oregon rather than in California, and consequently denied petitioner...

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