Village of Indian Hill v. Atkins

So far as a controversy between Indian Hill and Cincinnati is concerned, the following facts were admitted by Cincinnati’s demurrer:

1. Since July 1, 1941, a certain taxpayer named Atkins has been a resident of and domiciled in Indian-Hill.

2. In each year beginning with 1942, Atkins filed' personal property tax returns listing Ms intangible personal property for taxation purposes.

3. On each of those tax returns Atkins asserted that his residence was Cincinnati when he knew that he-was a resident of and domiciled in Indian Hill.

4. The Hamilton county auditor assessed the intangible personal…