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DISTRICT OF COLUMBIA v. LLOYD

No. 9383.

160 F.2d 581 (1947)

DISTRICT OF COLUMBIA v. LLOYD.

United States Court of Appeals District of Columbia.

Decided March 17, 1947.

Attorney(s) appearing for the Case

Mr. George C. Updegraff, Assistant Corporation Counsel, District of Columbia with whom Messrs. Vernon E. West, Corporation Counsel, District of Columbia, and Chester H. Gray, Principal Assistant Corporation Counsel, District of Columbia, were on the brief, for petitioner.

Mr. Samuel T. Hazard, of Washington, D. C., with whom Mr. O. H. Chmillon, of Washington, D. C., was on the brief, for respondent.

Before GRONER, Chief Justice, and EDGERTON, and WILBUR K. MILLER, Associate Justices.

WILBUR K. MILLER, Associate Justice.

The District of Columbia exacted from the respondent an inheritance tax calculated on the value of certain property which it claimed had passed to the respondent's ward, Tangley C. Lloyd, at and because of the death of her father, Demarest Lloyd, Jr. Its Board of Tax Appeals having held the tax inapplicable and having ordered a refund, the District of Columbia appeals.

On January 23, 1932, Tangley's grandfather, Demarest...

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