Evening star., 1941-03-26

Paul M. DeHart is elated about
winning in the Court of Appeals
against the District government in
the income tax case 1t saved him
s16.36 Also, he handled his own
case and he's not lawyer.
He admits he doesn't know a lot
of law, declaring he applied just
good. old horse sense" to his case
He prepared the brief and every
thing
And my garters didn't fall down
either, when I got up before the
court" he remarked
The case, it will be recalled
hinged on whether he was domicileo
in the District. He's been living
here since 1914. but this is not his
domicile. he claimed His domicile
is at 1888 North Fourth street
Harrisburg, Pa, the residence of his
parents.
Talks Freely of Case.
He talked. about the case freely
yesterday swaying from side to side
in his swivel chair at the Nationa
Guard Bureau-where's he's chieI
clerk of the Personnel and Organi.
Zation Division His Office is ir
the new Social Security Building
He is baldish. about medium
height and weighs about 100 pounds
He wears thick glasses.
Mr.. DeHart is glad to live in the
District. He said his taxes here
run about 500 year.
In establishing his exemption
from the local income tax, he is
pretty lucky. There is no such in
come tax in Pennsylvania.
He pays tax up there. also
however, he said. It's called the
occupational tax. It's one of the
things that helps to prove Harris
burg is his domicile. 1t costs him
so cents a year.
Owns Home Here.
A widower, he lives here in a
six-room red brick row house at
1926 Massachusetts, avenue Sc.
alone except for the housekeeper
who lives there. He has owned
the house since 1918, the year fol-
lowing his marriage. His wife died
in 1885. He also owns a vacant lot
across the alley from his house.
Mr.. DeHart is 81 years old. In
the light of the court case, that
is an interesting age.
A little background shows why
it's interesting. Mr.. DeHart paid
his tax. but he paid it under pro-
test. 10 v. Morgan, the one-man
Board of Tax Appeals, held hear
ing to determine whether Mr.. De-
Hart should get a refund. One of
the questions during the hearing
was what Mr.. DeHart intended to
do upon his retirement.
His answer was: MY intention
is this. The minute the 3O-year
retirement law goes through, if it
does, I am selling the house and
leaving. Unfortunately, on account
of the mixup last year and on ac-
count of the war situation, am
afraid this legislation will be de-
ferred. but nevertheless I have only
four years to go and then 1 expect
to leave Washington when I retire -
Unsatisfactory" to Morgan.
In his finding of fact, Mr.. Morgan
said that after Mr.. DeHart came
here ''he had an intention to re-
main and make his home in the
District for an indefinite period of
time, and that such intention re-
mained with him, at least until the
death of his wife in 1885.
There is no proof that such in.
tention does not still remain with
the petitioner, except his declaration
to the contrary, made while he was
testifying in his own behalf in this
preceding, which, at the best, in
matters of domicle is unsatisfactory
and which must be regarded as a
self-serving declaration"
The Court of Appeals, in its de-
cision, declared that Mr.. Morgan
found as matter of fact that Mr..
DeHart expects retirement in four
years and intends to leave Wash
ington at that time"
Mr.. DeHart was asked about this.
We'll. the court decision and the
facts are two different things, he
said.
He explained that a couple of
years ago Congress was on the
verge of passing law that would
give retirement to Federal em-
ployes after 30 years of service, re-
gardless of their age. 1t did not
pass.
Court Foresaw Retirement.
The United States Court of Ap-
peals. in making its decision, actu-
ally thought that Mr.. DeHart 'ex-
poets retirement in four years and