District of Columbia v. Clark

STEPHENS, Associate Justice.

This is a proceeding 'brought by the District of Columbia to review a decision of the Board of Tax Appeals of the District, hereafter referred to as the Board. The Tax Assessor of the District assessed an inheritance tax in the sum of $9,609.60 upon future interests created by the will of Harry F. Clark, deceased; the assessment was made upon them as contingent interests. Upon the theory that the interests were vested, rather than contingent, the executors under the will (Elise H. Clark, the widow, and the Riggs National Bank), respondents herein, paid the tax…