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DISTRICT OF COLUMBIA v. TERRIS

No. 90-1055.

604 A.2d 5 (1992)

DISTRICT OF COLUMBIA, Appellant, v. Bruce J. TERRIS, Appellee.

District of Columbia Court of Appeals.

Decided February 28, 1992.

Attorney(s) appearing for the Case

Lutz Alexander Prager, Asst. Deputy Corp. Counsel, with whom John Payton, Corp. Counsel, and Charles L. Reischel, Deputy Corp. Counsel, were on the brief, for appellant.

Bruce J. Terris, pro se.

Before FERREN, SCHWELB and FARRELL, Associate Judges.

FARRELL, Associate Judge:

The Department of Finance and Revenue (the Department) disallowed a deduction on appellee's 1984 tax return because appellee had moved out of the District of Columbia before the year-end accounting which determined his distributive share of his partnership's loss. The Superior Court ordered that appellee be permitted to deduct his share of the loss in an amount proportionate to the time he resided in the District during 1984. Concluding as...

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