NATIONAL BANK OF WASHINGTON v. DISTRICT OF COLUMBIA

No. 9905.

176 F.2d 62 (1949)

NATIONAL BANK OF WASHINGTON et al. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided June 20, 1949.


Attorney(s) appearing for the Case

Mr. John B. Cullen, Washington, D. C., for petitioner Elizabeth Gertrude Mergner, and Mr. A. Leckie Cox, Washington, D. C., with whom Mr. Louis M. Denit, Washington, D. C., was on the brief, for petitioner The National Bank of Washington.

Mr. Harry L. Walker, Assistant Corporation Counsel, District of Columbia, Washington, D. C., with whom Messrs. Vernon E. West, Corporation Counsel, D. C., and Chester H. Gray, Principal Assistant Corporation Counsel, D. C., Washington, D. C., were on the brief, for respondent.

Before CLARK and PROCTOR, Circuit Judges, and ARTHUR F. LEDERLE, District Judge, sitting by designation.


PROCTOR, Circuit Judge.

The five Mergner children, minors, were living together, under guardianship, in a home conducted for their joint benefit. The home furnishings and effects were owned by the children in common. In personal property returns made to the Tax Assessor for the years 1943 to 1947, the National Bank of Washington, guardian of the estates of said minors, reported the value of the interest of each child in said furnishings to be $146.81 (calculated on...

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