Legal Opinion
District of Columbia v. Riggs National Bank of Washington
District of Columbia Court of Appeals
Decided April 1, 1975No. 7517PublishedCited by 8 opinions
1Opinion of the Court
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 name Friden Calculator Sales Agency. In 1943 they reduced their partnership agreement to writing. All partnership assets and profits were to be…
2Cases cited22 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Stewart v. ToddSupreme Court of Iowa · 1919
- Darrow v. . CalkinsNew York Court of Appeals · 1897
- In Re DeckerDistrict Court, W.D. Virginia · 1969
- McKinnon v. McKinnonCourt of Appeals for the Eighth Circuit · 1893
17 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cohoon v. CohoonMissouri Court of Appeals · 1981
- Gallimore v. WashingtonDistrict of Columbia Court of Appeals · 1995
- Trustee 1245 13th Street, Nw 608 Trust v. AndersonDistrict of Columbia Court of Appeals · 2006
- Richardson v. District of ColumbiaDistrict of Columbia Court of Appeals · 1987
- Gallimore v. WashingtonDistrict of Columbia Court of Appeals · 1995
3 more not listed; retrieve them via the Exa API.