In this action plaintiff seeks the refund of income taxes in the sum of $80,464.10 alleged to have been erroneously paid and collected for the years 1937, 1938 and 1939. Plaintiff reported as income for the years in question all of his salary for personal services, whereas under the laws of the state (California) where he claims he and his wife were then domiciled, such earnings were community property and only one half of such income was therefore taxable to plaintiff. Factually the case is not substantially dissimilar to Sampson v. United States, D.C., 63 F. Supp. 624. There, as here, residence for business purposes was established by the taxpayer in a place distant from the state of his claimed domicile. The plaintiff here, while domiciled in California, accepted a position in New York, under a three year contract, as chief executive of certain oil companies in process of consolidation.