Legal Opinion
District of Columbia v. Edith Bolling Wilson
Court of Appeals for the D.C. Circuit
Decided November 4, 1954No. 11961_1PublishedCited by 17 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
This is a petition by the District of Columbia for review of a decision of the District of Columbia Tax Court. D.C. Code, §§ 47-2403, 47-2404 (1951). The respondent Edith Bolling Wilson was there held entitled to a refund of inheritance tax of $7,431.36 paid with respect to $93,000 of United States bonds, assessed under the District of Columbia statute. D.C.Code, § 47-1601 (1951).
The decedent, John Randolph Bolling, was the brother of Mrs. Wilson. For many years prior to his death in 1951 he had resided with her. Their relationship was close. She testified that he…
2Cases cited27 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Edds v. Mitchell, Admr.Texas Supreme Court · 1945
- Harrington v. EmmermanCourt of Appeals for the D.C. Circuit · 1950
22 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Collino v. CommissionerUnited States Tax Court · 1956
- Silverman v. McGinnesCourt of Appeals for the Third Circuit · 1958
- Bell v. KillianSupreme Court of Alabama · 1957
- Tanner v. ErvinSupreme Court of North Carolina · 1959
- Chandler v. United StatesDistrict Court, N.D. California · 1970
12 more not listed; retrieve them via the Exa API.