Legal Opinion
Alexander v. District of Columbia
District of Columbia Court of Appeals
Decided February 24, 1977No. 8032PublishedCited by 7 opinions
1Opinion of the Court
REILLY, Chief Judge, Retired:
This is an appeal from a judgment denying a refund of income taxes paid to the District of Columbia under protest for the years 1967-1971 in the aggregate amount of $2,566.60, and raises the sole question of whether the trial court erred in finding that appellant was domiciled in the District in such years and accordingly subject to its income tax act. D.C.Code 1973, § 47-1567b.
Having found that appellant was domiciled here on the last days of the taxable years in question, the court concluded that his status for tax purposes was that of a “resident” as the term…
2Cases cited8 opinions
- Gilbert v. DavidSupreme Court of the United States · 1915
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Alves v. AlvesDistrict of Columbia Court of Appeals · 1970
- Sweeney v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Rzeszotarski v. RzeszotarskiDistrict of Columbia Court of Appeals · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Andrews v. District of ColumbiaDistrict of Columbia Court of Appeals · 1982
- Bank-Fund Staff Federal Credit Union v. CuellarDistrict of Columbia Court of Appeals · 1994
- Abulqasim v. MahmoudDistrict of Columbia Court of Appeals · 2012
- District of Columbia v. WoodsDistrict of Columbia Court of Appeals · 1983
- Bartholomew v. District of Columbia Office of Tax & RevenueDistrict of Columbia Court of Appeals · 2013
2 more not listed; retrieve them via the Exa API.