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BUTLER v. DISTRICT OF COLUMBIA

No. 8922.

153 F.2d 617 (1946)

BUTLER et al. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia.

Decided January 14, 1946.

Attorney(s) appearing for the Case

Mr. Henry F. Butler, of Washington, D. C., for petitioners.

Mr. Harry L. Walker, Assistant Corporation Counsel, District of Columbia, of Washington, D. C., with whom Mr. Vernon E. West, Corporation Counsel, District of Columbia, of Washington, D. C., was on the brief, for respondent. Mr. Richmond B. Keech, Corporation Counsel, of Washington, D. C., at the time the brief for the District was filed, also appears thereon.

Before GRONER, C. J., and CLARK and PRETTYMAN, JJ.

GRONER, C. J.

This is an appeal from a decision of the Board of Tax Appeals of the District of Columbia sustaining an assessment against petitioners of income taxes for the years 1939 and 1940.

The single question for decision is whether petitioners were "domiciled" in the District of Columbia in the two years in question.

The Board's findings of fact show that petitioner Henry F. Butler was born in Yonkers, New York, in 1896. In 1902 his father, Charles...

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