Oliver Wolcott Toll, 90, an attorney who worked for several government agencies and also for U.S. occupation forces in Germany and Austria, died of cardiac arrest Sunday at the Bel Pre nursing home in Silver Spring.

Mr. Toll, who was born in Denver, Colo., graduated from Williams College and Harvard Law School. He was a Naval aviator during World War I. He later practiced law in Denver.

In 1934, he moved to Washington and was a senior attorney with the Department of Agriculture and later with the old Bureau of Internal Revenue. During World War II, he practiced with a law firm in New York. After the war, he went to Germany and was on the prosecution staff of the Nuremburg war crimes trials and then worked with U.S. military governments in Germany and Austria.

Mr. Toll returned here in the early 1950s and was an attorney with the Federal Trade Commission until he retired a few years later.

He lived in Chevy Chase until 1966 and subsequently traveled extensively. Following the death of his wife, Merle Sampson Toll, in 1972, he lived in New Mexico and Chicago. He returned here about five years ago.

Survivors include one daughter, Mrs. Allison Dunham of Edmonton, Alberta, Canada; four sons, Oliver W. Jr., of Newtown, Conn., Dr. John Sampson, of College Park, David R., of Chevy Chase, and Daniel R., of Chicago; 12 grandchildren, and two great-grandchildren