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HELLER v. DISTRICT OF COLUMBIA

No. 11104.

198 F.2d 983 (1952)

HELLER et al. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided September 4, 1952.

Attorney(s) appearing for the Case

Albert Philipson, Washington, D. C., with whom David G. Bress, Washington, D. C., was on the brief, for petitioners. Alvin L. Newmyer, Washington, D. C., also entered an appearance for petitioners.

George C. Updegraff, Asst. Corporation Counsel for the District of Columbia, Washington, D. C., with whom Vernon E. West, Corporation Counsel, Chester H. Gray, Principal Asst. Corporation Counsel, and George F. Lynch, Asst. Corporation Counsel, Washington, D. C., were on the brief, for respondent.

Before CLARK, WILBUR K. MILLER and PROCTOR, Circuit Judges.

WILBUR K. MILLER, Circuit Judge.

Miss Pauline Baum died April 30, 1949, shortly before her eighty-third birthday. Three items of property, which during her life she had given to her nephew, Lawrence J. Heller, his wife and their five children, were intentionally omitted from the District of Columbia inheritance tax return filed with respect to her estate, on the theory that they were not owned by her at death and, therefore, were not properly includible in her gross...

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