DISTRICT OF COLUMBIA v. PAYNE

No. 20036.

374 F.2d 261 (1966)

DISTRICT OF COLUMBIA, Petitioner, v. Marion Woodward PAYNE, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided December 22, 1966.


Attorney(s) appearing for the Case

Mr. Henry E. Wixon, Asst. Corp. Counsel for District of Columbia, with whom Mr. Milton D. Korman, Acting Corp. Counsel at time of argument, and Mr. Gordon M. Van Sanford, Asst. Corp. Counsel at time brief was filed, were on the brief, for petitioner.

Mr. Benton C. Tolley, Jr., Washington, D. C., for respondent.

Before FAHY, Circuit Judge, BASTIAN, Senior Circuit Judge, and TAMM, Circuit Judge.


BASTIAN, Senior Circuit Judge:

This matter is before us on petition for review of a decision of the District of Columbia Tax Court. The case involves an inheritance tax levied on respondent, Marion Woodward Payne, as residuary legatee of the estate of Henry Sterne Woodward, deceased.

The District of Columbia first claims that the Tax Court was without jurisdiction to entertain the appeal from the assessment of the...

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