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ANDRUS v. BURNET

Nos. 5057-5060.

50 F.2d 332 (1931)

ANDRUS et al. v. BURNET, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided May 4, 1931.

Attorney(s) appearing for the Case

J. S. Seidman, of New York City, for appellant in all.

Sewall Key, C. M. Charest, and Stanley Suydam, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

HITZ, Associate Justice.

These four cases are here on petitions to review decisions of the Board of Tax Appeals.

Petitioners are a brother and three sisters, interested alike in the question presented.

March 1, 1913, Julia Dyckman Andrus, their mother, died in Yonkers, N. Y., and the petitioners with their brothers and sisters became possessed of approximately 112½ acres of land there, as remaindermen; their mother having had a life estate therein...

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