$10 Million N.C. Taxpayer Loss Shows Need For Planning To Move Tax Domicile
To effect a change of domicile there must be (1) an actual abandonment of the first domicile, accompanied by the intention not to return to it and (2) the acquisition of a new domicile by actual residence at another place, coupled with the intention of making the last acquired residence a permanent home.
IRS Recognizes All Marriages But Not Civil Unions
There was some speculation that civil unions and registered domestic partnerships might be recognized as marriages for federal tax purposes. The IRS did not go that far. If the state where it is performed does not recognize the arrangement as a marriage, it is not a marriage for federal purposes.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.