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NATIONAL BANK OF WASHINGTON v. DISTRICT OF COLUMBIA

No. 11562.

226 F.2d 763 (1955)

The NATIONAL BANK OF WASHINGTON, Executor of the Estate of Arthur J. May, Deceased, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided August 19, 1955.

Attorney(s) appearing for the Case

Mr. Louis M. Denit, Washington, D. C., for petitioner. Mr. Martin R. Fain, Washington, D. C., also entered an appearance for petitioner.

Mr. George C. Updegraff, Asst. Corp. Counsel for District of Columbia, for respondent. Messrs. Vernon E. West, Corp. Counsel, and Chester H. Gray, Principal Asst. Corp. Counsel, also entered appearances for respondent.

Before STEPHENS, Chief Judge, and WILBUR K. MILLER and FAHY, Circuit Judges.

WILBUR K. MILLER, Circuit Judge.

The petitioner, National Bank of Washington, executor of the will of Arthur J. May, filed an inheritance tax return with respect to his estate, as required by § 47-1604, D.C.Code (1951). It showed $122.70 as the market value per share of 247 shares of common stock which the decedent had bequeathed to his wife, Mary D. May. The District Assessor valued the shares at $350. each and imposed a tax on that basis. Having paid under...

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