domiciliary tax
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 370 U.S. 607 - Central Railroad Company of Pennsylvania v. Commonwealth of Pennsylvania · 1962Most cited · 187 citing opinions
the burden is on the taxpayer who contends that some portion of its total assets are beyond the reach of the taxing power of its domicile to prove that the same property may be similarly taxed in another jurisdiction.