District of Columbia v. Murphy, 314 U.S. 441 (1941)

LINK TO CASE: https://scholar.google.com/scholar_case?case=9869153409131399521

SIGNIFICANCE:

1. Acknowledged that D.C. income tax was based on domicile, just like all state income taxes.
2. Distinguished and compared tax liability for those domiciled in the the District of Columbia and those not. Recall that “United States” is defined in 26 U.S.C. §7701(a)(9) as the District of Columbia.