District of Columbia v. De Hart

MILLER, Associate Justice.

The question presented on this appeal from a decision of the Board of Tax Appeals, in favor of respondent DeHart, is whether he is entitled to a refund of income tax paid to the District of Columbia for the year ending December 31, 1939, in the amount of $16.36. The pertinent language of the applicable statute reads as follows i1

“Tax on Individuals. — There is hereby levied for each taxable year upon the taxable income of every individual domiciled in the District of Columbia on the last day of the taxable year a tax at the following rates: * * * [Italics supplied]”

In…