Collier v. District of Columbia

PRETTYMAN, Associate Justice.

This case concerns domicile for purposes of the District of Columbia income tax. Petitioner is a Civil Service employee in the Bureau of Ships, Navy Department, Washington, D. C. He came to the District in 1938 from Portsmouth, New Hampshire, where his parents live and where he had lived up to that time. He is unmarried and lives in a rented apartment. He owns no real estate or other property, except two small savings accounts. He has paid his poll taxes in New Hampshire each year since he came of age and has voted in New Hampshire at each national election. His…