Court of Appeals for the D.C. Circuit December 2, 1940, No. 7555 (Wade v. Helvering)

GRONER, C. J.

Petitioner, an unmarried man now approaching sixty years of age, went to live with his second cousin and his Second counsin’s wife in their home in Washington City when he was a boy of seventeen. He was received as a member of the household and was treated by them as a son until some ten years later, when the cousin disappeared.