SWEENEY v. DISTRICT OF COLUMBIA

No. 7361.

113 F.2d 25 (1940)

SWEENEY v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Writ of Certiorari Denied May 20, 1940.


Attorney(s) appearing for the Case

Joseph A. Cantrel and James J. Sweeney, both of Washington, D. C., for petitioner.

Elwood H. Seal, Vernon E. West, and Glenn Simmon, all of Washington, D. C., for respondent.

Before GRONER, Chief Justice, and EDGERTON and RUTLEDGE, Associate Justices.


Writ of Certiorari Denied May 20, 1940. See 60 S.Ct. 1082, 84 L.Ed. ___.

RUTLEDGE, Associate Justice.

The question presented is whether petitioner is subject to the tax on intangible personalty imposed by Sections 754 and 756, Title 20, District of Columbia Code.1 He paid assessments for 1938 and 1939 under protest, claiming that his domicil has been at all times in Boston, Massachusetts...

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