District of Columbia v. McCarron

PRETTYMAN, Circuit Judge.

These are petitions to review decisions of the District of Columbia Tax Court in inheritance tax cases. That court disposed of the cases in a careful, somewhat elaborate opinion. We shall not attempt to restate the whole of the matter but will indicate the controlling features.

The decedent was John F. McCarron. He had a brother, Joseph, who had a wife, Honoria, and she was a niece of John’s wife. The family was closely knit. Some years prior to presently pertinent events Honoria held title to a dwelling house, three floors with basement. She and Joseph, with their…