Slyder v. District of Columbia

EDGERTON, Circuit Judge.

Petitioner, who was ill, orally agreed with Josephine Mathy that if she would give up her boarding-house business and take care of him he would give her the money to buy a house, title would be taken in her name, and when either died the house would belong to the other. The parties carried out their agreement. He paid for a house and title was taken in her name. She willed him her residuary estate, including the house, and cared for him until she died. He petitions for review of a ruling of the Board of Tax Appeals ■for the District of Columbia that the transfer of the…