George H. Jones and Betty A. Jones v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• observing that “[a] taxpayer’s intent plays perhaps the most important part in determining the establishment and maintenance of a foreign residence,” but then proceeding to consider a number of objective factors as evidence of the taxpayer’s residence
• \Residence is therefore much less than domicile which requires an intent to make a fixed and permanent home.\

Source: CourtListener parenthetical corpus (CC0).