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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