Legal Opinion
District of Columbia v. Paul S. Davis
Court of Appeals for the D.C. Circuit
Decided January 5, 1967No. 20010_1PublishedCited by 7 opinions
1Opinion of the Court
I
TAMM, Circuit Judge:
This is a proceeding to review a decision of the District of Columbia Tax Court presenting questions relating to the interpretation of the District of Columbia Income and Franchise Tax Act of 1947, as amended, 61 Stat. 328, as it applies to a taxpayer who was domiciled and earned income in another jurisdiction for part of the taxable year prior to becoming domiciled in the District of Columbia for the remainder of the taxable year. The tax year in question is 1963. Respondent was a domiciliary of Detroit, Michigan until April 1, 1963, at which time he moved to the…
2Cases cited8 opinions
- International Ass'n of MacHinists v. StreetSupreme Court of the United States · 1961
- United States v. Jin Fuey MoySupreme Court of the United States · 1916
- General Motors Corp. v. District of ColumbiaSupreme Court of the United States · 1965
- Kennedy v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1926
- Forrester v. CulpepperSupreme Court of Georgia · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Yvonne C. Edwards v. Nathan HabibCourt of Appeals for the D.C. Circuit · 1968
- Green v. COMMISSIONER OF CORPORATIONS & TAXATION.Massachusetts Supreme Judicial Court · 1973
- State Loan and Finance Corporation (Successor by Merger to Lincoln Service Corporation) v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1967
- District of Columbia v. TerrisDistrict of Columbia Court of Appeals · 1992
- State Loan and Finance Corporation (Successor by Merger to Lincoln Service Corporation) v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1967
2 more not listed; retrieve them via the Exa API.