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Decision Date
December 15, 1941
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Why Learned and Augustus Hand Became Great
Justice Jackson wrote the opinion for the court in this case which questioned what amounted to 'residing' in the District of Columbia for tax purposes. The court reversed the board of tax appeals’ finding of non taxability, but remanded the case remanded for further proceedings so that the tax board could decide. Without a fixed and definite intent to return to their former domiciles the people in this case were found to still be residents of the District of Columbia.