Reiersen v. Commissioner of Revenue

How courts have described this case

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

• domicile is where the plaintiff intended to make “his home and the center of his business, social, and civic life”
• board was not “required to believe Reiersen’s expressions of intent, but they were uncontroverted and reinforced, rather than weakened, by the nonsubjective evidence”
• plaintiff domiciled in Philippines even though he owned property in Worcester, listed Worcester address on passport, and maintained Massachusetts driver's license and bank account
• must consider whether objective evidence reinforced or weakened plaintiff's claim of domicil
• taxpayer found to be foreign domiciliary exempt from Massachusetts income tax

Source: CourtListener parenthetical corpus (CC0).