WADE v. HELVERING

No. 7555.

117 F.2d 21 (1940)

WADE v. HELVERING, Com'r of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided December 2, 1940.


Attorney(s) appearing for the Case

Raymond E. Gable, of Washington, D. C., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. P. Wenchel, Robert L. Williams, and Louise Foster, all of Washington, D. C., for respondent.

Before GRONER, C. J., and MILLER and RUTLEDGE, JJ.


GRONER, C. J.

Petitioner, an unmarried man now approaching sixty years of age, went to live with his second cousin and his second counsin's wife in their home in Washington City when he was a boy of seventeen. He was received as a member of the household and was treated by them as a son until some ten years later, when the cousin disappeared. Petitioner, at that time twenty-seven, regarding the deserted wife as his foster mother, then undertook the obligation of her...

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