Beckham v. District of Columbia

CLARK, Associate Justice.

This case is here on petition for review of a decision of the Board of Tax Appeals for the District of Columbia. Pending the review this court decided Collier v. District of Columbia, App.D.C., 161 F.2d 649. Therein we held that under the uncontra-dicted evidence Collier had had, during an extended residence in the District of Columbia while engaged in Government service, a fixed intention ultimately to return to New Hampshire, his former abode, only the date of his return being indefinite, and that therefore in view of the ruling in District of Columbia v. Murphy,…