Legal Opinion
Butler v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided January 14, 1946No. 8922PublishedCited by 3 opinions
1Opinion of the CourtGroner, C. J.
This is an appeal from a decision of the Board of Tax Appeals of the District of Columbia sustaining an assessment against petitioners of income taxes for the years' 1939 and 1940.
The single question for decision is whether petitioners were “domiciled” in the District of (Columbia in the two years in question.
The Board’s findings of fact show that petitioner Henry F. Butler was born in Yonkers, New York, in 1896. In 1902 his father, Charles Henry Butler, was appointed official reporter of the Supreme Court and held that position until 1916, when he entered the practice of law in the District…
2Cases cited19 opinions
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Gilbert v. DavidSupreme Court of the United States · 1915
- Williamson v. OsentonSupreme Court of the United States · 1914
- Anderson v. WattSupreme Court of the United States · 1891
- Price v. PriceSupreme Court of Pennsylvania · 1893
14 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Penn Mut. Life Ins. v. FieldsDistrict Court, S.D. California · 1948
- Adams v. AdamsDistrict of Columbia Court of Appeals · 1957
- Butler v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1950