DISTRICT OF COLUMBIA v. CLARK

No. 9522.

175 F.2d 821 (1948)

DISTRICT OF COLUMBIA v. CLARK et al.

United States Court of Appeals District of Columbia Circuit.

Decided November 1, 1948.


Attorney(s) appearing for the Case

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

Mr. Merle Thorpe, Jr., with whom Messrs. Nelson T. Hartson and James C. Rogers, who entered appearances, were on the brief, for respondents.

Before STEPHENS, CLARK and WILBUR K. MILLER, Associate Justices.


STEPHENS, Associate Justice.

This is a proceeding brought by the District of Columbia to review a decision of the Board of Tax Appeals of the District, hereafter referred to as the Board. The Tax Assessor of the District assessed an inheritance tax in the sum of $9,609.60 upon future interests created by the will of Harry F. Clark, deceased; the assessment was made upon them as contingent interests. Upon the theory that the interests were vested, rather than contingent...

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