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FORSBERG'S ESTATE v. DISTRICT OF COLUMBIA

No. 12149.

220 F.2d 197 (1955)

ESTATE of Gustave W. FORSBERG, deceased, etc., Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals, District of Columbia Circuit.

Decided January 27, 1955.

Attorney(s) appearing for the Case

Mr. Horace J. Donnelly, Jr., Washington, D. C., for petitioner.

Mr. George C. Updegraff, Asst. Corp. Counsel for District of Columbia, with whom Mr. Vernon E. West, Corp. Counsel, and Messrs. Chester H. Gray and George F. Donnella, Asst. Corp. Counsel, Washington, D. C., were on the brief, for respondent.

Before EDGERTON, PRETTYMAN and BAZELON, Circuit Judges.

PRETTYMAN, Circuit Judge.

The District of Columbia has an estate tax which is fixed at a maximum equal to 80 per cent of the federal estate tax. The tax is that simple. The statute provides:

"In addition to the taxes imposed by sections 47-1601 to 47-1607, there is hereby imposed upon the transfer of the estate of every decedent who, after this chapter becomes effective, shall die a resident of the District, a tax equal to eighty per centum of the Federal...

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