Legal Opinion
Sweeney v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided March 11, 1940No. 7361PublishedCited by 38 opinions
1Opinion of the Court
RUTLEDGE, Associate Justice.
The question presented is whether petitioner is subject to the tax on intangible personalty imposed by Sections 754 and 756, Title 20, District of Columbia Code. He paid assessments for 1938 and 1939 under protest, claiming that his domicil has been at all times in Boston, Massachusetts. The Board denied his claim for refund, holding that he was domiciled on the taxable dates in the District. It also increased the assessments to include taxes on funds and securities, petitioner’s ownership of which was disclosed only at the hearing, and imposed penalties for…
2Cases cited35 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Curry v. McCanlessSupreme Court of the United States · 1939
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Mitchell v. United StatesSupreme Court of the United States · 1875
30 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- District of Columbia v. MurphySupreme Court of the United States · 1941
- White v. ManchinWest Virginia Supreme Court · 1984
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- Spanos v. Skouras Theatres CorporationDistrict Court, S.D. New York · 1964
- Townsend v. Bucyrus-Erie Co.Court of Appeals for the Tenth Circuit · 1944
33 more not listed; retrieve them via the Exa API.