PACE v. DISTRICT OF COLUMBIA

No. 8274.

135 F.2d 249 (1943)

PACE v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided April 12, 1943.


Attorney(s) appearing for the Case

Mr. Elmer E. Hazard, of Jacksonville, Fla., of the Bar of the State of Florida, pro hac vice, with whom Mr. George H. Happ, of Washington, D.C., was on the brief, for petitioner.

Mr. Glenn Simmon, Assistant Corporation Counsel, D. C., of Washington, D. C., with whom Messrs. Richmond B. Keech, Corporation Counsel, D. C., and Vernon E. West, Principal Assistant Corporation Counsel, D. C., both of Washington, D. C., were on the brief, for respondent.

Before GRONER, Chief Justice, and MILLER and VINSON, Associate Justices.


VINSON, Associate Justice.

The sole issue we are called upon to determine, in reviewing the decision of the Board of Tax Appeals in this case, is whether Charles F. Pace was, at the time of his death, legally domiciled in Florida or in the District of Columbia. There is no dispute that Florida was his domicile of origin. He was born there and it had been the home of his family for several generations. The fact that the decedent left Florida and removed to, and lived...

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