Legal Opinion
Bartholomew v. District of Columbia Office of Tax & Revenue
District of Columbia Court of Appeals
Decided October 24, 2013No. 12-AA-169PublishedCited by 6 opinions
1Opinion of the Court
RUIZ, Senior Judge:
Petitioner, Desmond Bartholomew, brings this appeal against the District of Columbia Office of Tax and Revenue (OTR), claiming that the OTR erroneously determined that he was a domiciliary of the District of Columbia for tax purposes and that he was not a bona fide resident of the United States Virgin Islands (USVI) during 2003 and 2004, making him subject to taxation in the District of Columbia in those years. He also claims that the amount of tax assessed is too high because OTR improperly denied his claim to head of household filing status and disallowed deductions for…
2Cases cited29 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Helvering v. GowranSupreme Court of the United States · 1937
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
24 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Vizion One, Inc. v. District of Columbia Department of Health Care FinanceDistrict of Columbia Court of Appeals · 2017
- LHL Realty Company DC LLCv. District of ColumbiaDistrict of Columbia Court of Appeals · 2026
- Luo v. District of Columbia Department of Employment ServicesDistrict of Columbia Court of Appeals · 2025
- MEPT St. Matthews, LLC v. District of ColumbiaDistrict of Columbia Court of Appeals · 2023
- Vornado 3040 M Street LLC v. District of ColumbiaDistrict of Columbia Court of Appeals · 2024
1 more not listed; retrieve them via the Exa API.