District of Columbia v. Murphy

MILLER, Associate Justice.

This is a companion case to District of Columbia v. DeHart,-App.D.C.-, 119 F.2d 449, decided this day. The applicable statute is the same;1 the same issue of law is presented, and, in our view, the case is controlled by the reasoning of the decision of this court in Sweeney v. District of Columbia.2 However, in view of certain differences in the facts found by the Board of Tax Appeals, this separate opinion is filed. In the present case, the Board’s findings reveal that respondent Murphy graduated from college in 1929; immediately thereafter accepted employment in…