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dc.contributor.authorGarfinkle, Allan J.en_US
dc.date.accessioned2013-02-11T19:47:58Z
dc.date.available2013-02-11T19:47:58Z
dc.date.issued1969en_US
dc.identifier.citation2 Creighton L. Rev. 64 (1968-1969)en_US
dc.identifier.urihttp://hdl.handle.net/10504/38609
dc.description.abstractFIRST 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...en_US
dc.publisherCreighton University School of Lawen_US
dc.titleIndividuals and Partnershipsen_US
dc.typeJournal Articleen_US
dc.rights.holderCreighton Universityen_US
dc.description.volume2en_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.title.workCreighton Law Reviewen_US
dc.description.note1968-1969en_US
dc.description.pages64en_US


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