Legal Opinion
District of Columbia v. Woods
District of Columbia Court of Appeals
Decided August 4, 1983No. 82-411PublishedCited by 7 opinions
1Opinion of the Court
NEBEKER, Associate Judge:
This case involves appellee’s District of Columbia income taxes for the years 1976, 1977 and 1978. After denial of cross-motions for summary judgment, the trial court issued a trial ruling that appellant, the District of Columbia, must refund appellee for taxes paid on those years. The trial court found that Mr. Woods became a domiciliary of Florida beginning in 1976, despite his continuing residence in the District of Columbia as a foreign service officer assigned to the State Department. 1 The District challenges the order to refund, urging that the trial court…
2Cases cited11 opinions
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Stine v. MooreCourt of Appeals for the Fifth Circuit · 1954
- Mohammed Taoheed Anwo v. Immigration and Naturalization ServiceCourt of Appeals for the D.C. Circuit · 1979
- Sweeney v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
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3Cited by7 opinions
- In Re OrshanskyDistrict of Columbia Court of Appeals · 2002
- Bank-Fund Staff Federal Credit Union v. CuellarDistrict of Columbia Court of Appeals · 1994
- Abulqasim v. MahmoudDistrict of Columbia Court of Appeals · 2012
- Helmer v. DoletskayaDistrict Court, District of Columbia · 2003
- 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.