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CLARKE v. UNION TRUST CO. OF D.C.

[No. 64, October Term, 1948.]

192 Md. 127 (1949)

63 A.2d 635

CLARKE v. UNION TRUST CO. OF DISTRICT OF COLUMBIA

Court of Appeals of Maryland.

Decided January 14, 1949.

Attorney(s) appearing for the Case

Richard W. Case, Assistant Attorney General, with whom were Hall Hammond, Attorney General, and Joseph D. Buscher, Special Assistant Attorney General, on the brief, for the appellant.

Jo V. Morgan, with whom was Robert P. Smith on the brief, for the appellee.

The cause was argued before MARBURY, C.J., DELAPLAINE, COLLINS, HENDERSON, and EMORY H. NILES, of the Supreme Bench of Baltimore City, Specially Assigned, JJ.

COLLINS, J., delivered the opinion of the Court.

This is an appeal by Walter C. Clarke, Register of Wills for Montgomery County, appellant, from a decree of the Circuit Court for Montgomery County ordering that $117,033.57, devised under the will of Edward L. Morrison to the Shriners' Hospital for Crippled Children, hereinafter known as the Shriners' Hospital, is exempt from the Maryland Collateral Inheritance Tax imposed...

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