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DISTRICT OF COLUMBIA v. SAFE DEPOSIT & TRUST CO.

No. 7450.

116 F.2d 21 (1940)

DISTRICT OF COLUMBIA v. SAFE DEPOSIT & TRUST CO. OF BALTIMORE.

United States Court of Appeals for the District of Columbia.

Decided May 13, 1940.

Attorney(s) appearing for the Case

Elwood H. Seal, Corp. Counsel, and Vernon E. West and Glenn Simmon, both Asst. Corp. Counsel, all of Washington, D. C., for petitioner.

David R. Shelton, of Washington, D. C., for respondent.

Before STEPHENS, EDGERTON, and RUTLEDGE, Associate Justices.

RUTLEDGE, Associate Justice.

The only question presented is whether, in the circumstances of this case, the amount payable to the District of Columbia under its estate tax law is 80% of the federal estate tax or merely the difference between that amount and the inheritance tax which has been paid to the District on account of the same estate. The question is solely one of statutory construction, involving three interrelated statutes, but more especially the meaning...

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