United States Board of Tax Appeals May 19, 1942, Docket Nos. 103773, 103774 (Shilkret v. Commissioner)

*1168OPINION.

Haehon :

Nathaniel and Anne Shilkret were domiciled in the State of New York in 1935. They resided in California during 1936 and 1937, when Nathaniel Shilkret, called petitioner as a matter of convenience, was employed by the RKO Studios in Hollywood under a two-year contract of employment.