1. Home
  2. Browse Decisions
  3. A.2d
  4. 335 A.2d
  5. 335 A.2d 238 (1975)
 

DISTRICT OF COLUMBIA v. RIGGS NAT. BANK OF WASH., D. C.

No. 7517.

335 A.2d 238 (1975)

DISTRICT OF COLUMBIA, Appellant, v. The RIGGS NATIONAL BANK OF WASHINGTON, D. C., Executor of the Estate of Lulie Dickson, Appellee.

District of Columbia Court of Appeals.

Decided April 1, 1975.

Attorney(s) appearing for the Case

C. Francis Murphy, Corp. Counsel, and Henry E. Wixon and Melvin J. Washington, Asst. Corp. Counsel, Washington, D. C., were on the brief for appellant.

E. Michael Paturis, Washington, D. C., was on the brief for appellee.

Before NEBEKER, YEAGLEY and HARRIS, Associate Judges.

HARRIS, Associate Judge:

The District of Columbia appeals from the trial court's ruling that the District must refund $10,125.15 (plus $405 interest) representing inheritance tax paid under protest by the estate of Lulie Dickson. Finding that the tax was properly assessed, we reverse.

I

The principal facts are not in dispute. The decedent, Lulie Dickson (Lulie), and her brother, Waverly W. Dickson (Waverly), formed a partnership in 1935, using the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases