Ask the Scholar
Document scope · 1 page
Scholar
Ask about this object, its catalog metadata, its source description, or the page inventory.
For page-specific OCR and visual context, open one of the page chats.
Source Description
This file contains:
U.S. government memo from James G. Greilsheimer to William D. Ruckelshaus regarding the income tax liability of federal employees and officers residing in the District of Columbia, Maryland, and Virginia. 5pgs. [Memo], 2/7/1969
Copy of form for the election or wavier of group life insurance signed by RN. 1pg. [Form], 1/23/1969
Copy of form for savings bonds/ savings notes authorization signed by RN. 1pg. [Form], 1/23/1969
Copy of signed form by RN for withholding income tax. 1pg. [Form], 1/23/1969
Typed memo from Bud Krogh to Ed Morgan with handwritten note from Morgan RE Washington DC income tax info. 1pg. [Memo], n.d.
Memo from Dwight Chapin to John Ehrlichman RE: the President's payroll and salary deductions. 1pg. [Memo], 1/22/1969
D.C. Income and Franchise Tax Definitions. 4pgs. [Other Document], n.d.
Hnadwritten note (author unknown). 1pg. [Other Document], n.d.
Memo from Bruce Kehrli to Rose Mary woods with handwritten note (author unk) RE Haig's comments. 1pg. [Memo], n.d.
Report on Nixon property in CA as reported by Phil Watson to Murray Chotiner. 2pgs. [Report], 8/14/1973
Scholar Source Context
Document identity
localId
26126346
label
WHSF: Returned, 14-7
core
doc
dtoType
document
citationUrl
pageCount
1
Source metadata
id
26126346
sourceUrl
contentType
document
title
WHSF: Returned, 14-7
description
This file contains:
U.S. government memo from James G. Greilsheimer to William D. Ruckelshaus regarding the income tax liability of federal employees and officers residing in the District of Columbia, Maryland, and Virginia. 5pgs. [Memo], 2/7/1969
Copy of form for the election or wavier of group life insurance signed by RN. 1pg. [Form], 1/23/1969
Copy of form for savings bonds/ savings notes authorization signed by RN. 1pg. [Form], 1/23/1969
Copy of signed form by RN for withholding income tax. 1pg. [Form], 1/23/1969
Typed memo from Bud Krogh to Ed Morgan with handwritten note from Morgan RE Washington DC income tax info. 1pg. [Memo], n.d.
Memo from Dwight Chapin to John Ehrlichman RE: the President's payroll and salary deductions. 1pg. [Memo], 1/22/1969
D.C. Income and Franchise Tax Definitions. 4pgs. [Other Document], n.d.
Hnadwritten note (author unknown). 1pg. [Other Document], n.d.
Memo from Bruce Kehrli to Rose Mary woods with handwritten note (author unk) RE Haig's comments. 1pg. [Memo], n.d.
Report on Nixon property in CA as reported by Phil Watson to Murray Chotiner. 2pgs. [Report], 8/14/1973
citationUrl
collections
Richard M. Nixon's Returned Materials Collection
Returned White House Special Files
imageCount
1
hasImages
yes
source
import
hasTranscription
no
Source extras
naId
26126346
levelOfDescription
fileUnit
recordType
description
ocrSource
nara-archive
Single page context
seq
1
pageIndex
0
type
document
mediaId
4e8b101f666f03b0
ocrText
Richard Nixon Presidential Library
White House Special Files Collection
Folder List
Box Number
Folder Number
Document Date
Document Type
Document Description
14
7
02/07/1969
Memo
U.S. government memo from James G.
Greilsheimer to William D. Ruckelshaus
regarding the income tax liability of federal
employees and officers residing in the
District of Columbia, Maryland, and
Virginia. 5pgs.
14
7
01/23/1969
Form
Copy of form for the election or wavier of
group life insurance signed by RN. 1pg.
14
7
01/23/1969
Form
Copy of form for savings bonds/ savings
notes authorization signed by RN. 1pg.
14
7
01/23/1969
Form
Copy of signed form by RN for withholding
income tax. 1pg.
14
7
n.d.
Memo
Typed memo from Bud Krogh to Ed Morgan
with handwritten note from Morgan RE
Washington DC income tax info. 1pg.
14
7
01/22/1969
Memo
Memo from Dwight Chapin to John
Ehrlichman RE: the President's payroll and
salary deductions. 1pg.
Wednesday, October 07, 2009
Page 1 of 2
Box Number Folder Number Document Date
Document Type
Document Description
14
7
n.d.
Other Document
D.C. Income and Franchise Tax Definitions.
4pgs.
14
7
n.d.
Other Document
Hnadwritten note (author unknown). 1pg.
14
7
n.d.
Memo
Memo from Bruce Kehrli to Rose Mary
woods with handwritten note (author unk)
RE Haig's comments. 1pg.
14
7
08/14/1973
Report
Report on Nixon property in CA as reported
by Phil Watson to Murray Chotiner. 2pgs.
Wednesday, October 07, 2009
Page 2 of 2
UNITED STATES GOVERNMENT
DEPARTMENT OF JUSTICE
Memorandum
TO
:
Mr. William D. Ruckelshaus
DATE: Feb 7, 1969
Assistant Attorney General
Civil Division
FROM
:
James G. Greilsheimer
Jess
Special Assistant
SUBJECT: Income Tax Liability of Federal Employees
and Officers Residing in the District of
Columbia, Maryland, and Virginia
Summary
Any "resident" of the District of Columbia,
Maryland or Virginia, including a federal employee
or officer, is required to pay the state or district
income tax even if he maintains his domicile in
another state. Congress, however, has expressly
exempted from the District of Columbia income tax
any elected officer of the Government of the United
States and any officer of the Executive Branch
appointed by the President and subject to confirma-
tion by the Senate and whose tenure of office is
at the pleasure of the President unless such officer
is domiciled within the District on the last day
of the taxable year. All three jurisdictions do
not tax income received by the taxpayer prior to
his becoming a resident of their respective juris-
dictions. Each jurisdiction also grants a credit
to a "resident" who continues to pay income tax
to the state of his domicile.
District of Columbia
The District of Columbia imposes a tax
"
upon the taxable income of every resident
"
47 D.C. Code 1567b(a) For income tax purposes the
code defines "resident" as:
"
.
every individual domiciled within
the District on the last day of the taxable
year, and every other individual who main-
tains a place of abode within the District
2-2
for more than seven months of the taxable
year, whether domiciled in the District or
not. The word "resident" shall not include
any elective officer of the Government of
the United States or any employee on the
staff of an elected officer in the legis-
lative branch of the Government of the
United States if such employee is a bona
fide resident of the State of residence
of such elected officer, or any officer
of the executive branch of such Government
whose appointment to the office held by
him was by the President of the United
States and subject to confirmation by the
Senate of the United States and whose
tenure of office is at the pleasure of the
President of the United States, unless
such officers are domiciled within the
District on the last day of the taxable
year.' (47 D.C. Code 1551c(s)).
The rate of the tax is $350 on the first $10,000 of
taxable income and 5% on the taxable income in excess
of $10,000. 47 D.C. Code 1567b(a).
Maryland
The State of Maryland imposes ".
a
tax
on
the taxable net income
of every resident
individual of this state
"
81 Md. Code 288 (a)
(1967 Cum. Supp.). Section 279(i) (1967 Cum. Supp.)
provides that:
"Resident" means an individual domi-
ciled in this State on the last day of the
taxable year, and every other individual
who, for more than six months of the tax-
able year, maintained a place of abode
within this State, whether domiciled in
this State or not;
The amount of the state income tax is $90 on the
first $3,000 plus 5% on the taxable income in excess
of $3,000. Section 283(a) authorizes the counties
of Maryland and Baltimore City to levy a local income
tax which may not be more than 50% of the state
income tax liability. The local tax rate for 1968
for Montgomery County is 35% and for Prince Georges
County 45%.
- 2 -
2-3
Virginia
The Commonwealth of Virginia imposes an income
tax "
upon every resident individual of this
State
.
" 58 Va. Code 101 (1968 Cum. Supp.).
Section 77 (8) (a) of Title 58 (1968 Cum. Supp.)
states:
"The word 'resident' applies only to
natural persons and includes, for the
purpose of determining liability to the
taxes imposed by this chapter upon the
income of any taxable year every person
domiciled in this State at any time during
the taxable year and every other person
who, for an aggregate of more than one
hundred eighty-three days of the taxable
year, maintained his place of abode within
this State, whether domiciled in this
State or not."
The amount of the tax is $120 on the first $5,000 of
net income plus 5% of net income in excess of $5,000.
Constitutionality
A state income tax upon the salary of a federal
officer or employee is constitutional. Graves V.
New York ex rel. O'Keefe, 306 U.S. 466 (1939). A
few weeks after this decision Congress enacted the
Public Salary Tax Act of 1939, 53 Stat. 574. In
Section 4 of this Act, which is now codified at
4 U.S.C. § 111 (Supp. III, 1964 ed.), Congress con-
sented to the taxation of pay or compensation of an
officer or an employee of the United States
11
by a duly constituted taxing authority having
jurisdiction, if the taxation does not discriminate
against the officer or employee because of the source
of the pay or compensation." There is no suggestion
that the tax statutes of the three jurisdictions in
question discriminate against a federal officer or
employee because of the source of his income. The
Court of Appeals of Maryland has upheld the constitu-
tionality of the Maryland income tax law with respect
to federal employees who reside in Maryland but who
work in the District of Columbia. Wood V. Tawes,
181 Md. 155, 28 A.2d 850 (1942), cert. denied 318 U.S.
788 (1943). A three-judge court in dictum noted its
- 3 -
2-4
approval of Reiling V. Lacy, 93 F. Supp. 462 (D. Md.
1950), appeal dismissed sub nom. Reiling V. Tawes,
341 U.S. 901 (1951).
Tax Credits
All three jurisdictions do not impose a tax upon
income which was received prior to the individual
becoming a resident of the particular jurisdiction.
While the District of Columbia Code does not have an
express provision to this effect, the Court of Appeals
has so construed the income tax law. District of
Columbia V. Davis, 371 F.2d 964 (D.C. Cir.), cert.
denied, 386 U.S. 1034 (1967). The Maryland income
tax law provides:
"
Where, however, an individual who
during the taxable year transfers his
residence to this State from a state or
jurisdiction other than Maryland with the
intent of becoming a resident of this
State, he shall be taxable under this
subtitle only with respect to taxable
income as defined herein received by him
from and after the date he becomes a
resident of this State through the close
of the calendar year and the allowable
exemptions and dependent credit shall be
prorated on the basis of the number of
months during which residence was main-
tained in this State bears to twelve
months, provided, however, that an in-
dividual filing a return in accordance with
this provision shall not be entitled to
the credit provided in § 290 of this sub-
title for any income tax paid to the state
or jurisdiction of his former residence
while a resident of such former state
or jurisdiction." (81 Md. Code § 279(i) (1967
Cum. Supp.).
Virginia law provides:
"Any person, however, who, during the
taxable year, becomes a resident of this
State, whether domiciliary or actual, for
purposes of income taxation, by moving to
- 4 -
2-5
this State from without this State during
such taxable year, shall be taxable as a
resident for only that portion of the
taxable year during which he was a resident
of this State and his personal exemptions
shall be reduced to an amount which bears
the same ratio to the full exemptions as
the number of days during which he was a
resident of this State bears to three
hundred sixty-five days. No person to whom
this subparagraph applies shall be entitled
to any credit on his income tax payable
to this State for any income tax paid to
the state or other jurisdiction of his
former domicile or actual residence for
that part of the taxable year during which
he was a domiciliary or actual resident
of such other state or jurisdiction, not
withstanding the provisions of § 58-103."
(58 Va. Code 77 (8) (b) (1968 Cum. Supp.)).
Section 58-103 relates to credit for tax paid to
other states by "residents" of Virginia. It appears
that Virginia is more restrictive than Maryland in
allowing a credit for the year in which the taxpayer
becomes a resident: Maryland disallows the credit
only if the person retains a residence in another
state while Virginia disallows the credit if the
person is a domiciliary or actual resident of the
other state.
All three jurisdictions allow a taxpayer for any
year in which he is a "resident" of the jurisdiction
for the entire year a credit for the income taxes
he is required to pay to another state. 47 D.C.
Code 1567d(a) ; 81 Md. Code 290; 58 Va. Code 103
(1968 Cum. Supp.) The amount of the credit depends
upon the particular provisions of the statutes of
the state of domicile and the state of residence.
- 5 -
2 -
ELECTION OR WAIVER OF GROUP LIFE INSURANCE
ELECTION, DECLINATION, OR WAIVER
IMPORTANT
OF LIFE INSURANCE COVERAGE
AGENCY INSTRUCTIONS
FEDERAL EMPLOYEES GROUP LIFE INSURANCE PROGRAM
ON BACK OF ORIGINAL
TO COMPLETE THIS FORM-
1
FOLLOW THESE GENERAL INSTRUCTIONS:
Read the back of the "Duplicate" carefully before you fill in the form.
FIII in BOTH COPIES of the form. Type or use ink.
Do not detach.
2
FILL IN THE IDENTIFYING INFORMATION BELOW (please print or type):
NAME (last)
(first)
(middle)
DATE OF BIRTH (month, day, year)
SOCIAL SECURITY NUMBER
NIXON
Richard
M.
January 9, 1913
567
68
0515
EMPLOYING DEPARTMENT OR AGENCY
LOCATION (City, State, ZIP Code)
White House
Washington, D. C.
HAVE YOU EVER BEFORE FILED AN "ELECTION, DECLINATION, OR WAIVER OF LIFE INSURANCE COVERAGE"?
YES
NO
If "YES," your last such form remains in effect and you should not file this new form unless you want to change the old one. (See Instructions for
Employees on page 4.)
3
MARK AN "X" IN ONE OF THE BOXES BELOW (do NOT mark more than one):
Mark here
ELECTION OF OPTIONAL (IN ADDITION TO REGULAR) INSURANCE
if you
I elect the $10,000 additional optional insurance and authorize the required deductions
WANT BOTH
from my salary, compensation, or annuity to pay the full cost of the optional insurance.
optional and
This optional insurance is in addition to my regular insurance.
regular
(A)
insurance
Mark here
DECLINATION OF OPTIONAL (BUT NOT REGULAR) INSURANCE
if you
I decline the $10,000 additional optional insurance. I understand that I cannot elect op-
DO NOT WANT
tional insurance until at least 1 year after the effective date of this declination and unless
OPTIONAL but
at the time I apply for it I am under age 50 and present satisfactory medical evidence
do want
of insurability. I understand also that my regular insurance is not affected by this declina-
regular
(B)
tion of additional optional insurance.
insurance
Mark here
WAIVER OF LIFE INSURANCE COVERAGE
if you
I desire not to be insured and I waive coverage under the Federal Employees Group Life
WANT NEITHER
Insurance Program. I understand that I cannot cancel this waiver and obtain regular in-
regular nor
surance until at least 1 year after the effective date of this waiver and unless at the time
optional
I apply for insurance I am under age 50 and present satisfactory medical evidence of in-
(C)
surability. I understand also that I cannot now or later have the $10,000 additional
insurance
optional insurance unless I have the regular insurance.
DATE AND SIGN. RETURN THE ENTIRE FORM TO
4
FOR EMPLOYING OFFICE USE ONLY
YOUR EMPLOYING OFFICE.
(official receiving date stamp)
SIGNATURE (do not print)
Rilly DATE January 23, 1969 nip
See Table of Effective Dates on back of Original
ORIGINAL COPY-Retain in Official Personnel Folder
STANDARD FORM No. 176
APRIL 1968
FPM Supplement 870-1
SAVINGS BONDS/SAVINGS NOTES AUTHORIZATION
Standard Form 1192
UNITED STATES SAVINGS BONDS AUTHORIZATION
(Formerly Treasury Form No. 2254)
FOR AGENCY USE
3 Treasury FRM 1000
Fiscal Service, Bureau of Accounts
FOR PURCHASE AND REQUEST FOR CHANGE
1192-101
DATE January 23, 1969
EMPLOYEE'S NAME (MR.)
(FIRST NAME)
(INITIAL)
(LAST NAME)
SOC. SEC. OR EMP. PAYROLL NO.
*(MAS.)- -
(MISS)
Richard
M.
Nixon
567-68-0515
DEPARTMENT OR AGENCY
BUREAU OR OFFICE
LOCATION
White House
A. NEW
B. INCREASE
C. CHANGE
D. CHANGE
E. OTHER ACTION
ALLOTMENT
ALLOTMENT
DENOMINATION
INSCRIPTION
(Describe on reverse)
(If you checked A, B, or C above,
AMOUNT TO BE ALLOTTED EACH PAY PERIOD
BOND DENOMINATION
SERIES OF BOND
complete the following)
**$
**$ 100
BOND INSCRIPTION (If you checked A or D above, complete the following-Type or Print)
OWNER'S NAME (MR.)
(FIRST NAME)
(MIDDLE NAME OR INITIAL)
(LAST NAME)
SOCIAL SECURITY NO.
*(MRS.)- -
- -(MISS)
Richard
M.
Nixon
567-68-0515
(NUMBER AND STREET)
The White House
Washington
D.C.
ADDRESS
(CITY OR TOWN)
(STATE)
(ZIP CODE)
(CHECK ONE)
(MR.)
(FIRST NAME)
(MIDDLE NAME OR INITIAL)
(LAST NAME)
SOCIAL SECURITY NO.
CO-OWNER
(MRS.)
BENEFICIARY
(MISS)
I hereby authorize the foregoing allotment from my pay with the understanding that U.S. Savings Bonds will be issued as
requested. This authorization is to remain in effect until canceled by me in writing or termination of my Federal employment.
EFFECTIVE ON FIRST PAYROLL PERIOD AFTER
Kill Nut
Employee's Signature (Must be same as shown or. payroll)
19
Deliver (check one):
In person
By mail
* Married woman's first name must be shown, not that of her husband.
See allotment table on back.
INCOME TAX WITHHOLDING
FORM W-4 (Rev. Jan. 1967)
U.S. Treasury Department
EMPLOYEE'S WITHHOLDING EXEMPTION CERTIFICATE
Internal Revenue Service
Type or print full name
Richard Milhous Nixon
Social Security Number 567-68-0515
Home address The White House
City Washington
State D.C.
ZIP code
EMPLOYEE:
File this form
HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS
with your employ-
1. If SINGLE (or if married and wish withholding as single person), write "1." If you claim no exemptions, write "0"
er. Otherwise, he
2. If MARRIED, one exemption each is allowable for husband and wife if not claimed on another certificate.
must withhold U.S.
Income tax from
(a) If you claim both of these exemptions, write "2"; (b) If you claim one of these exemptions, write "1"; (c) If you
claim neither of these exemptions, write "0"
2
your wages with-
out exemption.
3. Exemptions for age and blindness (applicable only to you and your wife but not to dependents):
(a) If you or your wife will be 65 years of age or older at the end of the year, and you claim this exemption, write "1";
EMPLOYER:
If both will be 65 or older, and you claim both of these exemptions, write "2"
Keep this cer-
(b) If you or your wife are blind, and you claim this exemption, write "1"; if both are blind, and you claim both of
tificate with your
these exemptions, write "2"
records. If the
employee is be-
4. If you claim exemptions for one or more dependents, write the number of such exemptions. (Do not claim exemption
lieved to have
for a dependent unless you are qualified under Instruction 4 on other side.)
claimed too many
5. If you claim additional withholding allowances for itemized deductions fill out and attach Schedule A (Form W-4), and enter
exemptions, the
the number of allowances claimed (if claimed file new Form W-4 each year)
District Director
4
should be so
6. Add the exemptions and allowances (if any) which you have claimed above and write total
advised.
7. Additional withholding per pay period under agreement with employer. (See Instruction 1.)
$
I CERTIFY that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled
(Date) anuary 23
1969 69
(Signed)
FORM W-4 (Rev. Jan. 1967)
U.S. Treasury Department
EMPLOYEE'S WITHHOLDING EXEMPTION CERTIFICATE
Internal Revenue Service
Type or print full name
Richard Milhous Nixon
Social Security Number 567-68-0515
Home address
The White House
City Washington
State D.C.
ZIP code
EMPLOYEE:
File this form
HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS
with your employ-
1. If SINGLE (or if married and wish withholding as single person), write "1." If you claim no exemptions, write "0"
er. Otherwise, he
2. If MARRIED, one exemption each is allowable for husband and wife if not claimed on another certificate.
must withhold U.S.
(a) If you claim both of these exemptions, write "2"; (b) If you claim one of these exemptions, write "1"; (c) If you
Income tax from
claim neither of these exemptions, write "0"
2
your wages with-
out exemption.
3. Exemptions for age and blindness (applicable only to you and your wife but not to dependents):
(a) If you or your wife will be 65 years of age or older at the end of the year, and you claim this exemption, write "1";
EMPLOYER:
if both will be 65 or older, and you claim both of these exemptions, write "2"
Keep this cer-
(b) If you or your wife are blind, and you claim this exemption, write "1"; if both are blind, and you claim both of
tificate with your
records. If the
these exemptions, write "2"
employee is be-
4. If you claim exemptions for one or more dependents, write the number of such exemptions. (Do not claim exemption
lieved to have
for a dependent unless you are qualified under Instruction 4 on other side.)
claimed too many
5. If you claim additional withholding allowances for itemized deductions fill out and attach Schedule A (Form W-4), and enter
exemptions, the
the number of allowances claimed (if claimed file new Form W-4 each year)
2
District Director
should be $0
6. Add the exemptions and allowances (if any) which you have claimed above and write total
advised.
7. Additional withholding per pay period under agreement with employer. (See Instruction 1)
$
I CERTIFY that the number of withholding exemptions 1969 claimed on this certificate does not to which I am
(Signed) exceed/the number entitled.
1-19084-07-979
(Date) anuary 23
THE WHITE HOUSE
WASHINGTON
TO:
ED MORGAN
FROM:
BUD KROGH Dr
Here's the Washington, D. C., income tax
information for the President.
(File No. 96 enclosed)
Rose woods
advised.
send back to
Krogh.
ELM
January 22, 1969
MEMORANDUM TO: John Ehrlichman
FROM
: Dwight Chapin
RE
: The President's Payroll and Salary Deductions
Attached you will find the payroll and salary papers which
The President must fill out prior to receiving his first paycheck.
You will note that the comptroller would like to receive these papers
back by January 24th. I leave this matter in your hands. Thank you.
Done
OM
13
pigs
No. 122 f-71
D. C.-Income and Franchise Tax-Definitions
1103
social and financial connections, retention and strength of affiliations in the
community of origin, and payment of taxes in the old community which
might be avoided by surrendering that domicile.
The burden of proof of domicile outside the District is on the taxpayer.
In the Murphy and De Hart cases the Supreme Court stated that "It is not
an unreasonable burden upon the individual who knows best whence he came.
what he left behind, and his OWN attitudes, to require him to establish domicile
elsewhere if he is to escape the tax."
Any person not specifically exempted who has moved into the District
during the taxable year and has maintained a place of abode within the Dis-
trict on the last day (but for a period of less than seven months) of the
taxable year must complete and file Form FR-131, Domicile Questionnaire
(1 13-462). with the Department of Finance and Revenue.
For definition of resident estates or trusts, see IT 12-005.
.15 Acquisition of domicile.-While it is
.25 Deceased persons (N. Y.).-Under
possible to acquire a statewide domicile by
the New York personal income tax law, de-
leaving one locality within a state to accept
fining residents to include "any person who
employment in the District of Columbia
shall, at any time during the last six months
with the intention of returning to another
of the calendar year, be a resident of the
locality within the same state at the termi-
State," held that the use of the word "in-
nation of the employment, it is not possible
cludes" was not meant to make the above
to abandon a domicile in one state before
designation exclusive, but that a resident
going to work in the District and to acquire
at the time of his death in April was a
a domicile in another state by means of in-
resident and not a nonresident for tax pur-
tention alone without at least physically
poses. People ex rel. Estate of Woolworth
establishing a residence in the new state in
v. State Tax Commission ('22), 200 App.
the interim. Baker v. District of Columbia,
Div. 287, 192 N. Y. S. 772.
B. T. A., July 27, 1943; agreement for dis-
missal of petition for appeal and for settle-
.35 Intention of individual.-In order to
ment, stipulating for refund of taxes and
retain his former domicile, one who comes
penalties paid under protest together with
to the District to enter the Government
costs of perfecting appeal, filed in United
service must always have a fixed and defi-
States Court of Appeals for the District of
nite intent to return and take up his home
Columbia. Order signed by Board of Com-
there when separated from the service. A
missioners, March 6, 1944.
mere sentimental attachment will not hold
the old domicile. Residence in the District
.152 To acquire a new domicile there
with a nearly equal readiness to go back
must be an abandonment of the former
where one came from or to any other com-
munity offering advantages upon the ter-
domicile, physical presence in the new lo-
mination of the service is not enough.
cale and an intention to reside permanently,
Halsey v. District of Columbia, Board of Tax
or at least indefinitely, therein. The tax-
Appeals, May 5, 1942.
payer did not establish domicile in Cali-
fornia on the basis of a four-day stay in
.352 An individual's intention to return
San Francisco on required government
business by reason of (1) registration for
to the State of his domicile must be definite
in order to avoid the creation of a new
voting, (2) maintenance of a bank account
in California and (3) payment of personal
domicile in the District. Leighton et al v.
income taxes, which he was not required
District of Columbia, Board of Tax Appeals,
to pay, to California. Buchanan et al. v.
December 8, 1942.
District of Columbia, D. C. Tax Court, De-
.354 Where the intention to return to
cember 30, 1960.
the State of domicile is definite, no District
domicile can be acquired even though the
.20 Choice of domicile.-A domicile of
actual date of the intended return is indefi-
choice cannot be acquired by an intention
nite. Bush v. District of Columbia, Board of
to make a home in the future, but only by
Tax Appeals, December 8, 1942.
an intention to make a home at the moment.
Fowler, John E. and Pearl G., v. District of
.50 Nonresident power of attorney.-
Columbia, Board of Tax Appeals, December
When a taxpayer came to the District in
17, 1942.
the course of her employment and resided
District of Columbia Tax Reports
10-071
1102
D. C.-Income and Franchise Tax--Deinitions
70 12-57
[Editorial Comment For Di-trict income tax purposes, a "resident" is
(1) any individual who is domiciled within the District on the last
day of the taxable year or
(2) any individual who maintains a place of abode within the Dis-
trict for more than seven months of the taxable year, whether domiciled
in the District or not.
While a person may qualify as a "resident" under (1) and (2) above and,
therefore, is subject to tax. the on ation of incom. earned outside the District
before such person was domiciled or came into the District was held invalid.
Paul S. Davis v. D. C., United States Court of Appeals, D. C. Circuit, January
5, 1967, Certiorari denied by the Supreme Court, Docket, 1221, May 8. 1967.
(See 1 200-106 for full text of the Court of Appeals' opinion.) The District
has adopted this view and revised Form D-40 and Instructions to effect this
change in tax treatment. See 1 13-438. 13-439.
Certain federal officials and employees do not fall within the definition
of "resident." Those excluded are:
(1) any elective officer of the federal government;
(2) any employee on the staff of a Congressman who is a bona fide
resident of the Congressman's home state;
(3) any officer appointed by the President subject to Senate con-
firmation whose tenure of office is at the pleasure of the President unless
the officer is domiciled within the District at the end of the taxable year.
Prior to the present income and franchise tax the test of taxability was
whether or not an individual was domiciled within the District. A great
number of cases arose involving federal officials and employees. The present
law makes it clear which persons employed by the federal government are
to be excluded.
Domicile.-In determining whether a person is domiciled in the District
on the last day of the taxable year, the reasoning in District of Columbia 21.
Murphy; Same v. De Hart ('41), 1 STC 1 228, 314 U. S. 441, 62 S. Ct. 303, re-
lating to the domicile of federal employees, is still applicable. The Supreme
Court found domicile to be a question of fact to be decided in each individual
case. It held that where a person changes his residence to the District of
Columbia upon the acceptance of employment with the federal government,
the question of his change of domicile for a determination of his taxability
under the District income tax act must be decided from all the circumstances
both at the time he originally moves there and after he has established him-
self. No simple factor, such as the individual's oral declarations of intention
or the maintenance of his voting franchise, is controlling, but the change or
retention of domicile must be determined from all relevant considerations.
To be considered are the nature of the position held, the manner of living,
1 10-071
© 1967, Commerce Clearing House, Inc.
No. 79 12-67
D. C.-Income and Fran Tax-Definitions
1101
[1] 10-066] "Include," "Includes" or "Including" Defined. -The law pro-
vides
See. 47-1551c.
(p) The words "include," "includes," or "including," when used in a definition
contained in this subchapter, shall 110 be deemed to exclude other things therwise
within the meaning of the word or words defined.
[See. 47-1551c, D. C. Code.]
['
10-067] "Individual" Defined.-The law provides:
Sec. 47-1551c.
(f) The word "individual" means all natural persons (other than fiduciaries);
whether married or unmarried.
[Sec. 47-1551c, D. C. Code.]
['] 10-068] "Nonresident" Defined.-The law provides:
Sec. 47-1551c.
(t) The word "nonresident" means every individual other than a resident.
[Sec. 47-1551c, D. C. Code.]
[Editorial Comment: For definition of "resident," see : 10-071.
[1] 10-069] "Payroll Period" Defined.-The law provides:
Sec. 47-1551c.
(x) The term "payroll period" means payroll period as defined in section
3401 (b) of the Internal Revenue Code of 1954.
[Sec. 47-1551c, D. C. Code.]
[Editorial Comment For administrative interpretation, see Reg. Sees.
12.8(b)(1) and 12.8(b)(2) at 1 13-182 and 13-184.
[1] 10-070] "Person" Defined.-The law provides:
Sec. 47-1551c.
(e) The word "person" means an individual (other than a fiduciary), a
fiduciary, a partnership (other than an unincorporated business), an association
an unincorporated business, and a corporation.
[Sec. 47-1551c, D. C. Code.]
[1] 10-071] "Resident" Defined.-The law provides:
Sec. 47-1551c.
(s) The word "resident" means every individual domiciled within the District
on the last day of the taxable year, and every other individual who maintains
a place of abode within the District for more than seven months of the taxable
year, whether domiciled in the District or not. The word "resident" shall not
include any elective officer of the Government of the United States or any
employee on the staff of an elected officer in the legislative branch of the Govern-
ment of the United States if such employee is a bona fide resident of the State
of residence of such elected officer, or any officer of the executive branch of
such Government whose appointment to the office held by him was by the
President of the United States and subject to confirmation by the Senate of
the United States and whose tenure of office is at the pleasure of the President
of the United States, unless such officers are domiciled within the District on
the last day of the taxable year.
[Sec. 47-1551c, D. C. Code.]
District of Columbia Tax Reports
"I 10-071
1104
D. C.-Income and Franchise Tax-Definitions
No. 122 6-71
therein, abandoning her domicile in another
a domicile elsewhere SO as to terminate
state, it was determined that her domicile
his Massachusetts domicile for tax pur-
was in the District. even though she had
poses; Fechan v. Trefry ('21), 237 Mass.
built a year-round house in Delaware and
169, 129 N. E. 292, holding that one spend-
had voted in Delaware after her arrival in
ing the most of his time in the State and
the District, but had paid no income tax
sharing household expenses had acquired
to the State of Delaware. It was deter-
a domicile in the State: Com. v. Davis ('33),
mined that she had impliedly considered
284 Mass. 41. 187 N. E. 33, holding that a
herself as domiciled in the District by fail-
resident had failed to prove change of dom-
ing to file a "nonresident power of attor-
icile to another State. CCH.
ney" required of nonresident executors of
wills probated in the District, when she
.80 Temporary residence.-A taxpayer is
had acted as a co-executor of a will and
not domiciled in the District for income tax
her co-executor had filed such a power of
purposes where he resides in another juris-
attorney. Newman v. District of Columbia,
diction during the greater part of the year
B. T. A., July 12, 1943.
and only during the winter months occupies
an inherited residence in the District as his
.55 Presumption of domicile.-Where a
temporary residence which is maintained for
taxpayer offers no direct proof to show his
sentimental and historical reasons. Blair v.
intention as to his domicile, and where con-
District of Columbia, B. T. A., December 4,
flicting circumstances and conflicting infer-
1940.
ences do not clearly establish his domicile,
the Board holds that he has not overcome
.84 Two homes.-In the case of an in-
the presumption created that he is domiciled
dividual having two homes, there is a strong
in the District, and is, therefore, subject
presumption in favor of the retention of
to the District Income Tax. Scott v. Dis-
domicile in the home or residence first ac-
trict of Columbia, B. T. A., January 22, 1941.
quired, which presumption can only be
Followed in Duff v. District of Columbia,
overcome by a fair preponderance of evi-
B. T. A., February 28, 1941.
dence that the residence last acquired has
become the individual's principal home.
.70 Statewide domicile.-A domicile may
Brewster v. District of Columbia, B. T. A.,
be of a "statewide" nature and need not be
May 6, 1943; Mead v. District of Columbia,
confined to some restricted geographic area,
B. T. A., May 1, 1943.
such as a city, or village and its environs,
or a county within the particular State.
.85 Wife's domicile.-Where the deceased
McMurray v. District of Columbia, B. T. A.,
husband of the taxpayer was a Federal Gov-
July 12, 1943. See also Hornor v. District of
ernment employee in the District at the time
Columbia, B. T. A., July 16, 1943.
of his death, and had during his life time
declared his domicile to be in the District,
.74 Sufficiency of proof of change
the Board holds that the wife's domicile is
(Mass.). resident of Massachusetts who
also in the District despite her intentions to
had previously expressed his intention to
the contrary and the fact that she maintained
permanently change his domicile from
a residence in Philadelphia and was inde-
Massachusetts to Florida left the State
pendently wealthy in her own right. Meigs
December 27, 1928, and arrived in Florida
v. District of Columbia, B. T. A., April 28,
waters at 3:00 A. M., January 1, 1929, was
1941.
held not to have given up his Massachu-
setts domicile until a new domicile was
.852 For tax purposes, the domicile of
established in Florida, and that he was,
the husband will also be the domicile of
accordingly, an "inhabitant" of Massachu-
the wife. Kerr v. District of Columbia,
setts during a part of 1929. Under the
B. T. A., September 27, 1940.
current statute he was taxable upon 1928
net income in Massachusetts. Ness v. Com-
missioner ('32), 279 Mass. 369, 181 N. E.
.854 The petitioning wife has never been
178.
in California. Of course, that is not es-
sential to domicile therein, if the husband
See also Com. v. Bogigian et al. ('29), 265
actually was so domiciled. Buchanan et al.
Mass. 531, 164 N. E. 472, sustaining a find-
v. District of Columbia, D. C. Tax Court, De-
ing that a resident had clearly established
cember 30, 1960.
I 10-071
© 1971, Commerce Clearing House, Inc.
1034- inducate in pment i
1qea penid.
De
-OK
NY- Eeb 6 1
Decamber stanted Kell
Jan - That great
THE WHITE HOUSE
WASHINGTON
TO:
ROSE MARY WOODS
FROM:
BRUCE KEHRLI) BACK
Please note General Haig's comments
on the attached note.
Personpecty
Gament has
8/14/73
revenved
Phil Watson, Los Angeles County Assessor called Murray Chotiner
to report the following:
Hollis of the New York Times is in Los Angeles and has bee n checking
on the assessed valuation of the house the President owns (the one his
mother had lived in and now someone from Whittier Friends Church stays
in it) -- the assessed value (they are allowed to look at the property rolls
is $68,950 -- Hollis did not take their word for this and had a real estate
firm - Colwell Banker - give him their appraisal and they said
$70,000 so there could not be much of a story there.
Then he said that Ron Kessler of the Washington Post is out there as well
and he is asking to see the property that was involved in the Don Nixon-
Howard Hughes loan. Again Watson has told them they cannot see anything
but the property rolls. (That is the piece of property that was given to
Hughes and they have had a gasoline station on there for years -- I would
imagine they have made money on that and this is really beating an old horse
over the head).
Watson said he would be glad to be helpful to anyone if he can -- or if we
prefer to not have anyone contact him directly we can go through Murray
who is at the Balboa Bay Club for the balance of this week. (Code 714
645-5000 - - Room 218).
- 2
Apparently the problem out there has been with the State Board of
Equalization -- and Watson said that the assessors are meeting tomorrow
morning in Sacramento and the County assessors are going to try to pass
a resolution telling the State Board of Equalization to kepxx keep their
nose out of any of the county's business -- Orange/ Los Angeles, etc.