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O'CONNOR v. DISTRICT OF COLUMBIA

No. 9098.

153 F.2d 225 (1946)

O'CONNOR v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia.

Decided January 28, 1946.

Attorney(s) appearing for the Case

Mr. Michael M. Doyle, of Washington, D. C., with whom Mr. Harry J. Gerrity, of Washington, D. C., was on the brief, for petitioner.

Mr. G. C. Updegraff, Assistant Corporation Counsel, District of Columbia, of Washington, D. C., with whom Messrs. Vernon E. West, Corporation Counsel, and Chester H. Gray, Principal Assistant Corporation Counsel, District of Columbia, both of Washington, D. C., were on the brief, for respondent. Mr. Richmond B. Keech, formerly Corporation Counsel, of Washington, D. C., entered his appearance for respondent when the case was docketed.

Before GRONER, Chief Justice, EDGERTON and CLARK, Associate Justices.

CLARK, Associate Justice.

This is a petition for the review of a decision by the Board of Tax Appeals for the District of Columbia which sustained an inheritance tax assessment on certain stock acquired by the petitioner as a result of an agreement between him and two business associates.

The agreement in question was entered into in June, 1937, some two months before the enactment of the Inheritance Tax Law for the District of Columbia.1...

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