McKIMMEY v. DISTRICT OF COLUMBIA

No. 16565.

300 F.2d 724 (1962)

Pearl McKIMMEY, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided February 23, 1962.


Attorney(s) appearing for the Case

Mr. E. W. Mollohan, Jr., Washington, D. C., with whom Mr. Donald S. Caruthers, Washington, D. C., was on the brief, for petitioner.

Mr. Henry E. Wixon, Assistant Corporation Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, and Milton D. Korman, Principal Asst. Corp. Counsel, were on the brief, for respondent.

Before WASHINGTON, DANAHER and BASTIAN, Circuit Judges.


WASHINGTON, Circuit Judge.

This case concerns the impact of the District of Columbia inheritance tax on the surviving owner of property held in joint tenancy. It presents the question whether the inheritance tax is payable, under Section 47-1602 of the District of Columbia Code (1961), on one half of the value of shares of stock held jointly by the decedent and the survivor, the petitioner here, where the decedent made no contribution to the purchase of the shares...

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