Logan Morris, 88, one of the original appointees to the Board of Tax Appeals, now the U.S. Tax Court, died Sunday at Washington Hospital Center.

Born in Logan, Utah, Judge Morris came to Washington in 1914 as a secretary to the late Sen. Reed Smoot (R-Utah). After Army service in World War I, he resumed his work with the senator and also served as a clerk on the Senate Public Lands Committee. It was during this period that he earned a law degree from George Washington University.

In 1921, President Warren G. Harding appointed him a special attorney in the old Bureau of Internal Revenue, now the Internal Revenue Service, and four years later President Calvin Coolidge named him to the newly formed Board of Tax Appeals.

Judge Morris was on the board for 12 years, including a four-year term as its chief judge. In 1937, he resigned to enter private law practice. Although he formally retired from his practice in 1963, he continued to represent clients until his death.

He was a member of the Kiwanis and Racquet clubs of Philadelphia, the National Press Club, the Army and Navy Club, the Chevy Chase Club, the American Bar Association, and the Barrister Lodge of Masons.

Survivors include his wife, Mildred, of the home in Washington.