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OPPENHEIMER v. DISTRICT OF COLUMBIA

No. 18639.

363 F.2d 708 (1966)

Beatrice W. OPPENHEIMER, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided June 17, 1966.

Petition for Rehearing Denied August 17, 1966.

Attorney(s) appearing for the Case

Mr. Gilbert Hahn, Jr., Washington, D. C., for petitioner.

Mr. Henry E. Wixon, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Milton D. Korman, Acting Corporation Counsel, and Donald T. Fish, Asst. Corporation Counsel at the time the brief was filed, were on the brief, for respondent.

Before DANAHER, WRIGHT and McGOWAN, Circuit Judges.

Petition for Rehearing En Banc Denied August 17, 1966.

McGOWAN, Circuit Judge.

There are a number of anomalies inherent in residence in the District of Columbia, but none is more striking than that of being simultaneously subjected to differing schemes of income taxation devised by the same legislature. The resulting confusion plagues taxpayer, tax collector, and court alike. This review of a decision of the District of Columbia Tax Court does not lessen the...

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