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DISTRICT OF COLUMBIA v. ORLEANS

No. 21667.

406 F.2d 957 (1968)

DISTRICT OF COLUMBIA, Petitioner, v. Julius ORLEANS, Trustee, Arnold Orleans, Trustee, and Mervyn I. Aronoff, Trustee, Respondents.

United States Court of Appeals District of Columbia Circuit.

Decided November 13, 1968.

Attorney(s) appearing for the Case

Mr. Robert C. Findlay, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Charles T. Duncan, Corporation Counsel, Hubert B. Pair, Principal Asst. Corporation Counsel, and Henry E. Wixon, Asst. Corporation Counsel, were on the brief, for petitioner.

Mr. C. Richard Beyda, Washington, D. C., for respondents.

Before BAZELON, Chief Judge, and McGOWAN and LEVENTHAL, Circuit Judges.

LEVENTHAL, Circuit Judge:

Our ruling on the primary issue in this case is that the exemption from the D.C. deed recordation tax provided for "deeds between parent and child"1 made without consideration, is applicable to a conveyance of real property made by parents to trustees under a trust they established for the benefit of their children. We therefore affirm the judgment of the D.C. Tax Court which ordered refund to respondents of the...

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