Individuals and Partnerships
Loading...
Authors
Garfinkle, Allan J.
Issue Date
1969
Volume
2
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
FIRST PARAGRAPH(S)|The term "resident individuals" includes every individual who is domiciled in the state, even though absent for temporary or transitory purposes, and every individual who maintains a permanent place of abode within the state and who spends an aggregate of more than six months of the taxable year in the state. An individual establishes residence in Nebraska on the date he arrives in the state for other than temporary or transitory purposes. His Nebraska residency is terminated on the date he leaves the state and abandons any intention of returning thereto.|However, a Nebraska resident does not terminate his residency upon entering a branch of the United States armed services. A member of the armed services domiciled in Nebraska at the time of his induction generally retains his status as a resident of Nebraska throughout his stay in the service, regardless of where he may be assigned to duty or the length of such assignment. A nonresident does not become a resident, nor lose his status as a resident of the state in which he formerly resided, solely because of a military transfer into Nebraska. He may, however, become a Nebraska resident by the performance of some overt act which would constitute a termination of his former residence and the establishment of a residence in Nebraska. Moreover, while not specifically stated either in the Act or in the Regulations, it seems clear that a resident who enters military service may lose his resident status if, under the law of the domicile as interpreted by the Nebraska courts, he establishes a domicile in another state...
Description
Citation
2 Creighton L. Rev. 64 (1968-1969)
Publisher
Creighton University School of Law