FISHER v. DISTRICT OF COLUMBIA

No. 9592.

164 F.2d 707 (1947)

FISHER et al. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia.

Decided November 10, 1947.


Attorney(s) appearing for the Case

Mr. Vincent A. Sheehy, Jr., of Washington, D. C., for petitioners.

Mr. George C. Updegraff, of Washington, D. C., Assistant Corporation Counsel, District of Columbia, 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.

Before GRONER, Chief Justice, and WILBUR K. MILLER and PRETTYMAN, Associate Justices.


WILBUR K. MILLER, Associate Justice.

This petition for review of a decision of the Board of Tax Appeals for the District of Columbia requires us to determine how the real estate of a decedent is to be valued for inheritance tax purposes. It is asserted by the petitioning taxpayers that, because the annual valuation of real estate required by §§ 704 to 709 inclusive of Title 47, D.C.Code (1940)1...

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