DISTRICT OF COLUMBIA v. WOODS

No. 82-411.

465 A.2d 385 (1983)

DISTRICT OF COLUMBIA, Appellant, v. Ronald E. WOODS, Appellee.

District of Columbia Court of Appeals.

Decided August 4, 1983.


Attorney(s) appearing for the Case

Richard G. Amato, Asst. Corp. Counsel, Washington, D.C., with whom Judith W. Rogers, Corp. Counsel, Charles L. Reischel, Deputy Corp. Counsel, Lutz Alexander Prager and Richard L. Aguglia, Asst. Corp. Counsels, Washington, D.C., were on the brief, for appellant. James E. Lemert, Asst. Corp. Counsel, Washington, D.C., also entered an appearance for appellant.

Fredric J. Einhorn, Olney, Md., for appellee.

Before NEBEKER, MACK and FERREN, Associate Judges.


NEBEKER, Associate Judge:

This case involves appellee's District of Columbia income taxes for the years 1976, 1977 and 1978. After denial of cross-motions for summary judgment, the trial court issued a trial ruling that appellant, the District of Columbia, must refund appellee for taxes paid on those years. The trial court found that Mr. Woods became a domiciliary of Florida beginning in 1976, despite his continuing residence in the District of Columbia as a foreign...

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