Weitknecht v. District of Columbia

WASHINGTON, Circuit Judge.

This is a petition for review of a decision of the District of Columbia Board of Tax Appeals. 1 2 The sole question is whether petitipners’ decedent, John H. Edwards, was domiciled in the District of Columbia at the time of his death, so as to subject his property to the inheritance taxes imposed by Section 47-1601 of the D.CCode (1940). The Board of Tax Appeals ruled that he •was domiciled in the District and upheld an .assessment of $22,151.

John H. Edwards was born in Mitchell, Indiana, in 1869. He grew up and attended school in Indiana, entered the practice of law…