DISTRICT OF COLUMBIA v. DAVIS

No. 20010.

371 F.2d 964 (1967)

DISTRICT OF COLUMBIA, Petitioner, v. Paul S. DAVIS, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided January 5, 1967.


Attorney(s) appearing for the Case

Mr. Henry E. Wixon, Asst. Corp. Counsel for District of Columbia, with whom Mr. Milton D. Korman, Principal Asst. Corp. Counsel, was on the brief, for petitioner. Messrs. Charles T. Duncan, Corp. Counsel, and Ronald L. Lenkin, Asst. Corp. Counsel at the time the brief was filed, also entered appearances for petitioner.

Mr. Paul S. Davis, Washington, D. C., appellee pro se.

Before DANAHER, Circuit Judge, EDWARDS, Circuit Judge of the United States Court of Appeals for the Sixth Circuit, and TAMM, Circuit Judge.


I.

TAMM, Circuit Judge:

This is a proceeding to review a decision of the District of Columbia Tax Court presenting questions relating to the interpretation of the District of Columbia Income and Franchise Tax Act of 1947, as amended, 61 Stat. 328, as it applies to a taxpayer who was domiciled and earned income in another jurisdiction for part of the taxable year prior to becoming domiciled in the District of Columbia...

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