District Court, D. Idaho September 18, 1962, No. 3676 (Stokes v. United States)

CHASE A. CLARK, Chief Judge.

This is an action for refund of Federal income taxes for the years 1955, 1956, 1957 and 1958. The claims for refund are based on retirement income credits on the basis of alleged domicile in community property states during a period of more than ten years during income earning period.

The plaintiff, Carl L.