Evening star., 1946-04-04
Warning on DC.
Tax Reinforced
By yConviction !
Action on Locoi
Income Levy Advised;
GAO Worker Fined
By Horriet Griffiths

by norriet 5rlfflthS
So-called temporary" residents OF
Washington were warned to be sure
they have roots elsewhere before
ignoring the April Is deadline for
filing income tax returns here, after
q Government employe from Illinois
was convicted yesterday Of failure
to file returns in the District.
John r. Merrick, administrator Of
the income tax division of the Asses
sor's office, pointed out that ques-
tionnaires are available for persons
in doubt who want a ruling as to
their liability under the District
statute.
Samuel F. Cicero, General Ac-
counting Office employe of 1915
Seventeenth street N. W., was fined
$3.50 for failure to file returns for
1912, 1943 and 1914. Judge Thomas
D. Quinn ruled that although he
claimed Illinois as his home, he was
legal resident of the District dur
ing each OF the three years.
Here IL Years.
Testimony was that Mr.. Cicero
came to Washington IL years ago to
accept a Government job. In 1899,
ne filed tax return with the nota-
ton he was a resident Of Illinois
and not liable under the District
statute, 1t was said, but he was as
sessed by tax officials for that year.
as well as for 1910 and 1941.
Assistant Corporation Counsel
Robert D. Wise told the court Mr..
Cicero claimed q refund on grounds
ne was not resident, and that in
July, 1945, the Tax Appeals Board
ruled he was domiciled here during
those years and was liable for the
tax.
Robert D. Tenley, income tax ex-
aminer, testified Mr.. Cicero had
been instructed by letter. In Sep
tember and December, 1945, to file
returns for 1912, 1943 and 1914, but
had not done 80 until last March
IL, after prosecution had been in
stituted.
Failed to Vote.
Mr.. Wise brought out admissions
by the defendant that he had not
voted or paid taxes in Illinois since
1884, and had not reclaimed a piece
OF real estate on which he said
there was a defaulted mortgage.
Mr.. Cicero said he stayed at a hotel
when he visited relatives in Chicago
in 1913.
IF he had any intention of claim
ing Illinois as his legal residence,
he would have paid taxes there.
voted there and reclaimed his prop
erty," said Mr.. Wise. IF he is not
domiciled here, where is he domi-
ciled?
Hes going to stay here as long
as he wants to and as long as his
job holds out. Is there any proof
there Is anything to hold him in
Illinois or take him back there?"
Defense Attorney Bernard Mar
golius held Judge Quinn's denial OF
his motion to dismiss the charges
was a ruling that every Govern
ment employe is subject to criminal
prosecution merely on proof by the
Government that he lives in the
District"
Cites Law on Domicile.
Contending that absence from
fixed home, however long, cannot
of itself bring about a change Of
domicile as defined by the tax law,
Mr.. Margolius contended that:
Mr.. Cicero lived in Illinois from
the age of 3 until he was called to
the Government service on a tenn
porary appointment, which later be-
came permanent job. He has a
fixed intention to return to Illinois
when he completes his Government
service and has named a bank in
that State as executor of his estate.
His property here consists only Of
some Government bonds and fur
niture, and he belongs to no frater-
nal, religious or any other type Of
organization in the District.
Tax officials held that every one
residing in the District should take
some sort of affirmative action" re-
garding income taxes here-either
filing a return and paying the tax,
or furnishing the tax office with
evidence he is not domiciled here.
The law provides for a 25 per cent
penalty for failure to file a return
when it is due, with a monthly per
cent assessment on the amount
overdue, in addition to criminal
prosecution.