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TAX Case Law > Residency > Flashcards

Residency Flashcards

1
Q

Cohen

A

A person is ordinarily resident in the country to which he intends to returns from all his wandering. The country the regards as his real home

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2
Q

Kuttel

A

A person is ordinary resident where the person’s principle residence is -where the person is habitually and normally resident.

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TAX Case Law (11 decks)

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