Ezekial R. Stegall, 87, a retired senior attorney with the U.S. Tax Court, died Oct. 3 at the Baptist Home of D.C., where he had been living for about four years. He suffered from arterios-clerosis.

Mr. Stegall worked for the tax court for 42 years. He retired in 1969. He started with the government in 1919 and worked for the Civil Service Commission and the Internal Revenue Service before joining the tax court.

He was born in Anderson, S. C. In 1911, he earned a bachelor's degree from Furman University in Greenville, S. C. In 1913, he earned a bachelor's degree, and in 1916 a master's degree, from the George Peabody College for Teachers in Nashville, Tenn. He earned his law degree in 1923 from Georgetown University and, in 1925, a doctor of laws degree from American University.

Mr. Stegall, who was a Mason for over 50 years, was a member of the Lebanon Masonic Lodge No. 7 in Washington and a 32nd degree Scottish Tite Mason.

He attended the Wisconsin Avenue Baptist Church.

Survivors include his wife, Mary, of Washington; a son, Thomas L. of Minneapolis; two step-daughters, Agnes B. Smyth, of Sewickley, Pa., and Catherine B. Hopkins, of Bethesda, 15 grandchildren and one great-grandchildren.