Hankin v. District of Columbia

HARRIS, Associate Judge:

This case involves a dispute as to the amount of District of Columbia inheritance taxes due as a consequence of the death of Gregory Hankin, appellant’s husband. By a carefully reasoned written opinion, the trial court denied appellant’s petition for the refund of taxes paid under protest. We affirm.

Both Charlotte and Gregory Hankin were attorneys who worked from the time of their marriage in 1920 until their retirement in 1963. During this period they pooled their respective earnings (which were approximately equal). Virtually all of their assets were held as tenants…