Evening star., 1943-04-12
j. ). Aide Here
II Years Held
Not D. T.. Citizen
Court Says Length
Of Residence Isn't
Deciding Factor

''domicile" Federal employe here,
the Court of Appeals ruled today in
reversing a Board of Tax Appeals
decision on the transfer of certain
Intangible property from the estate
of the late Charles F.. Pace to his
sister, Miss Elizabeth c. Pace, 1869
Wyoming avenue NV.
The decision, written by Associate
Justice Fred M. Vinson, grew out of
an appeal by Miss Pace against an
inheritance tax she paid when the
property, formerly owned Jointly
with her brother, was transferred to
her Mr. Pace. who came to the
District in 1918 and died here in
1910, was the financial clerk of the
Senate.
In his discussion of the reluctance,
of Federal employees to "domicile"
themselves here. Justice Vinson re-
serred to the Districts "acute bat
tie for the rights that go with State
citizenship" and to the valiant"
fight for citizens of the District to
be raised to the level of citizens in
the States.
Had Homes Here and in Florida.
Miss Pace appealed the assess
ment to the Board of Tax Appeals
on the ground that her brother had
been domiciled in Florida at the
time of his death. The board ruled in
Miss PAGES favor, but on an appeal
by the District the question was re-
manded to the board for further
consideration in the light of an in
tervening Supreme Court decision.
In its reconsideration, the board
yuled that it "can not find that the
decedent has overcome the pre-
sumption, arising from his main
tanning home in the District, that
he was domiciled therein
It was this board reversal which
the appellate tribunal reversed to-
day.
In discussing the domiciliary ques-
tion the Court of Appeals ruled that
Miss Pace amply sustained the
requisite burden of proof" that her
brother maintained his .domicile
in Florida" The court used the
same Supreme Court decision on
which the board reversal was based
to fortify its point.
Time Isn't Deciding Factor.
Justice Vinson wrote:
The Supreme Court has recently
reaffirmed the long g-standing propo-
sition that mere length of time
devoted to the Federal service in
the District is not enough, in itself,
to deprive Federal employe of his
domicile of origin, and that the
intention to leave the Federal en-
ployment and return to the terri
torial confines of ones domicile of
origin need not be related to any
definite date. ~
Were it otherwise, the rule might
act as a serious deterrent in the
considerations of a State citizen,
Justly jealous of his local affilia-
tions. in contemplating Federal
service in the District
There may be an inherent urge
IN man to retain allegiance to the
State of his birth or choice and to
be possessed of the privileges and
responsibilities that come with being
domicilied in. and a citizen of, that
State. Oftimes it costs added dol
lars yearly to retain such privi-
leges.
Districts Fight Cited.
MANY will not suffer expatriation
Especially should this feeling be
recognized in the District of Co.
lumbia where the battle for the
rights that go with State citizenship
has been waged through decades,
and is particularly acute in this
area.
Being citizens of the United
States is not sufficient for those who
fight valiantly that citizens in the
District of Columbia be raised to
the level of citizens in the States
with the right to vote and thereby
to participate actively in national
and local government, and the right
to possess all of the privileges valued
by citizens of the States"
The justice added:
Clearly, then. as long as his Mr
pace's) Federal service continued, it
Is immaterial, in itself. whether the
decendents residence here lasted q
days, 27 years, or even longer" Mr..
Pace entered the Federal service in
the District in 1913. two or three
years later became financial clerk
of the Senate and served in that ca
pacity until his death here in 1910.
Owned No Real Property Here.
However, the onus of demon
&trating the continuing character of
the State domicile has been placed
upon the Federal employe," Justice
Vinson wrote. He must carry the
burden of proving that his residence
here is of a transitory nature, as a
convenience or necessity to, and
roughly co-terminus with, his Fed
eral service"
In reviewing the appeal. the court
noted that Mr.. Pace lived in rented
apartments and in boarding houses
during his q years of residence in
the District, that he owned no real
property here, that he resisted sue
cessive persuasions to purchase a
home here. and that on several oc-
casions he had expressed desire
to retire and return to Florida, but
was persuaded by his friends in the
Senate not to do so.
The court further observed that
Mr.. Pace owned several pieces of
real property in Florida, that he
was registered and qualified to vote
there and did so either in person
or by absentee ballot and that he
paid the Florida poll tax. pre-
requisite for voting until 1887.
Ruling in the case with Justice
Vinson were Chief Justice D. Law
renee Groner and Associate Justice
Justin Miller.