Her living quarters were retained for her in her parents' home and she returned there during vacation periods. She maintained bank accounts, voted, and filed her Federal income tax returns in Connecticut during the entire period. She was offered a teaching position in the spring of 1950 which taxpayer accepted.
Advice is requested on taxpayer's resident status for California income tax purposes.
In the past, nondomiciliary students who entered California for extended study have been deemed within the State for other than temporary or transitory purposes and consequently taxed as residents. However, presence for the sole purpose of school attendance may not be sufficient, in and of itself, to constitute presence for other than temporary or transitory purposes. In the present case a presumption of residence is raised by an aggregate of nine months presence during each of the taxable years 1946 through 1950. However, taxpayer has overcome this presumption by showing that she absented herself from the state of domicile for a single educational purpose and only so long as was necessary to accomplish that purpose, and further that her family, social and business interests all remained in Connecticut, to which state she returned at every opportunity.