Legal Opinion
District of Columbia v. Lloyd
Court of Appeals for the D.C. Circuit
Decided March 17, 1947No. 9383PublishedCited by 5 opinions
1Opinion of the Court
WILBUR K. MILLER, Associate Justice.
The District of Columbia exacted from the respondent an inheritance tax ealeu-•9 lated on the value of certain property which it claimed had 'passed to the respondent’s ward, Tangley C. Lloyd, at and because of the death of her father, Demarest Lloyd, Jr. Its Board of Tax Appeals having held the tax inapplicable and having ordered a refund, the District of Columbia appeals.
On January 23, 1932, Tanglcy’s grandfather, Demarest Lloyd, then the owner of the property, placed it in an irrevocable trust. The instrument provided that the income, subject to certain…
2Cases cited5 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyon v. AlexamderSupreme Court of Pennsylvania · 1931
- Watkins v. RivesCourt of Appeals for the D.C. Circuit · 1941
- O'Hara v. O'HaraCourt of Appeals of Maryland · 1945
- Brown v. RenshawCourt of Appeals of Maryland · 1881
3Cited by5 opinions
- District of Columbia v. Edith Bolling WilsonCourt of Appeals for the D.C. Circuit · 1954
- Wood v. AMERICAN SECURITY AND TRUST COMPANYDistrict Court, District of Columbia · 1966
- District of Columbia v. McCarronCourt of Appeals for the D.C. Circuit · 1956
- District of Columbia v. Joseph J. McCarron District of Columbia v. Honoria A. McCarron District of Columbia v. Catherine H. McCarron District of Columbia v. Mary Grace MontgomeryCourt of Appeals for the D.C. Circuit · 1956
- In re the Estate of ShapleighSupreme Court of Missouri · 1984