Matrimonial Domicile refers to a place where husband and wife have established their home. It is also known as matrimonial home. However, a wife need not take a husband's domicile as matrimonial domicile at the time of marriage if the husband intends to acquire a new domicile. Matrimonial domicile also helps in determining property interests in movables acquired by the spouses during a marriage.
The following is an example of a case law defining matrimonial domicile:
The matrimonial domicile is the place to which the parties intend at the time of their marriage to make their home, and to which they move within a reasonable time. [Lane-Burslem v. Commissioner, 70 T.C. 613 (T.C. 1978)].