Legal Opinion
District of Columbia v. Julius Orleans, Trustee, Arnold Orleans, Trustee, and Mervyn I. Aronoff, Trustee
Court of Appeals for the D.C. Circuit
Decided November 13, 1968No. 21667PublishedCited by 27 opinions
1Opinion of the Court
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 recordation tax assessed.
The District contends that the statutory exemption language applies only to an outright conveyance from parent to child, and is…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Sorrells v. United StatesSupreme Court of the United States · 1932
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Permian Basin Area Rate CasesSupreme Court of the United States · 1968
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- William Jordan v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1978
- Peoples Drug Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Portland Cement Association v. RuckelshausCourt of Appeals for the D.C. Circuit · 1973
- Alabama Power Company v. Douglas M. Costle, as Administrator, Environmental Protection Agency, Sierra Club, Intervenors.Court of Appeals for the D.C. Circuit · 1980
- The Wilderness Society v. Rogers C. B. Morton, Secretary of the InteriorCourt of Appeals for the D.C. Circuit · 1973
22 more not listed; retrieve them via the Exa API.