Legal Opinion
National Bank of Washington v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided December 10, 1953No. 11562PublishedCited by 7 opinions
1Opinion of the Court
STEPHENS, Chief Judge.
This is a motion by the respondent, District of Columbia, to dismiss, upon a jurisdictional ground, a petition for review of a decision of the District of Columbia Tax Court. The petitioner, National Bank of Washington, is executor of the estate of Arthur J. May, who died in the District of Columbia leaving a will under the provisions of which his wife, Mary D. May, was entitled to receive 247 shares of the common stock of the May Hardware Company. A return for the purpose of local inheritance tax imposed by D.C.Code Title 47, § 1601 (a) (1951), was filed by the Bank as…
2Cases cited13 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Greiner v. LewellynSupreme Court of the United States · 1922
- Langford v. MonteithSupreme Court of the United States · 1880
- In Re Michigan-Ohio Bldg. CorporationCourt of Appeals for the Seventh Circuit · 1941
- Fisher v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1947
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Link Aviation, Inc. v. DownsCourt of Appeals for the D.C. Circuit · 1963
- Hessey v. BurdenDistrict of Columbia Court of Appeals · 1990
- Link Aviation, Inc. v. DownsCourt of Appeals for the D.C. Circuit · 1963
- The National Bank of Washington, of the Estate of Arthur J. May, Deceased v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1955
- District of Columbia v. FadeleyCourt of Appeals for the D.C. Circuit · 1956
2 more not listed; retrieve them via the Exa API.