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McCENEY v. DISTRICT OF COLUMBIA

No. 12755.

230 F.2d 832 (1956)

George Bowie McCENEY, Robert S. McCeney, Catherine M. Kotrla, et al., Petitioners, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided March 8, 1956.

Attorney(s) appearing for the Case

Mr. Walter E. Barton, Washington, D. C., with whom Mr. Harvey C. Bickel, Baltimore, Md., was on the brief, for petitioners.

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Vernon E. West, Corp. Counsel, and Chester H. Gray, Principal Asst. Corp. Counsel, were on the brief, for respondent. Mr. Hymie Nussbaum, Asst. Corp. Counsel, also entered an appearance for respondent.

Before EDGERTON, Chief Judge, and FAHY and WASHINGTON, Circuit Judges.

WASHINGTON, Circuit Judge.

This is a petition for review of a decision of the District of Columbia Tax Court. The question is whether the remaindermen of a testamentary trust are liable under Section 47-1601 of the District of Columbia Code, 1951, for District inheritance tax on the value of the trust corpus, after deducting the value of the life interests on a purely actuarial basis, when the corpus was subject to the possibility of invasion by the trustee for the...

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