Butler v. District of Columbia

PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia. The question concerns the domicile of the petitioners for purposes of the District of Columbia income tax for the years 1942 to 1945, inclusive. The same question was here, in so far as the years 1939 and 1940 were concerned, in Butler v. District of Columbia. 1 We there held that as of December 31st of each of those years the petitioners were domiciled in Massachusetts. It is conceded that the petitioners were not domiciled in Massachusetts during the tax years now…