LANE v. DISTRICT OF COLUMBIA

Nos. 10418, 10436.

182 F.2d 105 (1950)

LANE v. DISTRICT OF COLUMBIA. HEREFORD v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided April 17, 1950.


Attorney(s) appearing for the Case

Mr. Robert S. Moss, Washington, D. C., with whom Mr. K. Robert Hahn, Washington, D. C., was on the brief, for petitioners.

Mr. Harry L. Walker, Assistant Corporation Counsel, D. C., Washington, D. C., with whom Mr. Vernon E. West, Corporation Counsel, D. C., Mr. Chester H. Gray, Principal Assistant Corporation Counsel, D. C., and Mr. William S. Cheatham, Assistant Corporation Counsel, D. C., Washington, D. C., were on the brief, for respondent.

Before PRETTYMAN, FAHY and BAZELON, Circuit Judges.


PRETTYMAN, Circuit Judge.

These are petitions to review decisions of the Board of Tax Appeals for the District of Columbia. The taxes are inheritance taxes. The statute provides in pertinent part as follows: "Whenever any person shall exercise a general power of appointment derived from any disposition of property, made either before or after the passage of this title, such appointment, when made, shall be deemed a transfer taxable, under the provisions of this title...

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