Legal Opinion
Pearl McKimmey v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided February 23, 1962No. 16565_1PublishedCited by 5 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
This ease 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. The District of Columbia Tax Court upheld the assessment of the tax against "petitioner. This petition followed.
The petitioner is…
2Cases cited13 opinions
- United States v. JacobsSupreme Court of the United States · 1939
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- Cochrane's EstateSupreme Court of Pennsylvania · 1941
- Marble v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1923
- Degnan v. General Accident, Fire & Life Assurance Corp. of Perth, ScotlandNew York Court of Appeals · 1917
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- District of Columbia v. Riggs National Bank of WashingtonDistrict of Columbia Court of Appeals · 1975
- Richardson v. District of ColumbiaDistrict of Columbia Court of Appeals · 1987
- People v. ArundaleIllinois Supreme Court · 1972
- Hankin v. District of ColumbiaDistrict of Columbia Court of Appeals · 1973
- Richardson v. District of ColumbiaDistrict of Columbia Court of Appeals · 1987