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Funeral services for Sewall Key, 57, an authority on tax law, who has been a Justice Department specialist in tax litigation since 1922, will be held at 10:30 a.m. tomorrow at Gawler's Chapel, 1766 Pennsylvania avenue N.W. Burial will be in Rock Creek Cemetery.
Mr. Key died Saturday at George Washington University Hospital of a cerebral haemorrhage. His home was at 3725 Macomb street N.W.     Mr. Key began his Government career in 1911 when he became secretary of the Federal Parole Board under the Justice Department. In June, 1921 he was named assistant superintendent of Federal prisons. His tax work began in 1933 when Mabel Walker Willebrandt, then Assistant Attorney General, put him in charge of tax litigation in the prohibition tax division.
When the tax division was made a separate unit in the Justice Department, Mr. Key became its first head. He directed the work until Frank J. Wideman was appointed as the first Assistant Attorney General for the unit. Since then Mr. Key has been the assistant to each succeeding Assistant Attorney General.
Mr. Key who at times acted as assistant attorney general in charge of the tax division, was active in developing principles of tax law. Mr. Key was the author of "The Legal Work of the Federal Government" which appeared in the Virginia Law Review in December, 1938, and was co-author of "Taxation of Government Bondholders and Employees.'' published in 1938 and the 1947 edition of the "Manual of Instructions to United States Attorneys in the Handling of Tax Cases."
Mr. Key, a collateral descendant of Francis Scott Key, author of "The Star Spangled Banner," was born in Baltimore. He received his early education in Frederick, Md., and in 1920 was graduated from Georgetown University Law School.
He was a member of the University, Press and Arts Clubs of Washington; the District Bar and Supreme Court Bar, the American Bar Association, the American Judicature Society, the National Academy of Political Sciences, the Maryland and Columbia Historical Societies, the American Historical Association and the Maryland Club of Baltimore.
Survivors are a sister, Mrs. Laurence B. Ellert, of Capt May. N.J., and a brother, Philip B. Key. 2800 Devonshire place N. W., head of the Philip R. Key Realty Co.⁴

Philip Barton Key, a member of an old Maryland family and a collateral descendant of Francis Scott Key, died of cancer yesterday at his home, 8013 Eastern avenue. Silver Spring. He was 68.
Although he had been ill for some time, Mr. Key remained active in his real estate firm. He was president of the Philip B. Key Realty Co. in Silver Spring for the past ten years, and had been in the real estate business most of his life. A native of Frederick, Md., Mr. Key lived in this area for 50 years. As well as being a collateral descendant of the writer of "The Star Spangled Banner," he also was a direct descendant of Philip Barton Key, who served as a Federalist in the 10th, 11th and 12th Congresses, from 1807 to 1813. This ancestor, who rep- resented the Montgomery County, area in Congress, also was the builder of "Woodley," the present home of the Maret School.
A member of the Silver Spring Board of Trade and the Washington Board of Trade, Mr. Key also belonged to the Montgomery County Real Estate Board, and the Rosensteel Council of the Knights of Columbus.
His wife, the former Ellen Jamison, died in 1933. He is survived by three sons. Philip B. Key, jr., who lives in the Pooks Hill Apartments, Bethesda; Francis Scott Key, 10616 Harper avenue, Silver Spring, and Thomas H. Key, 9011 Flower avenue, Silver Spring. Francis Scott Key and Thomas H. Key are members of the late Mr. Key's real estate firm. Five grandchildren and a sister. Mrs. L. B. Ellert, 1915 Kalorama road N.W., also survive. Friends may call at the Wamer E. Pumphrey funeral home in Silver Spring. Requiem mass will be said Monday morning at St. Michael's Catholic Church in Silver Spring, with burial in Rock Creek Cemetery. The family requests that expressions of sympathy be sent to the American Cancer Society.⁴