WEINBERG v. SAFE DEP. & TRUST CO.

[No. 42, October Term, 1951.]

198 Md. 539 (1951)

85 A.2d 50

WEINBERG v. SAFE DEPOSIT AND TRUST COMPANY OF BALTIMORE, EXECUTOR ET AL.

Court of Appeals of Maryland.

Decided December 6, 1951.


Attorney(s) appearing for the Case

Richard W. Case, with whom were William D. Macmillan and Semmes, Bowen & Semmes on the brief, for the appellant.

Morton E. Rome for Safe Deposit and Trust Company of Baltimore, trustee of the trust estate created by the sixth item of the last will of Louis Weinberg, deceased.

McKenny W. Egerton for James J. Ryan, guardian ad litem for all persons not in being whose interests may be affected by this proceeding.

Submitted on brief by Samuel J. Fisher and Allan H. Fisher, Jr., for Safe Deposit and Trust Company of Baltimore, executor under the last will of Louis Weinberg, deceased.

A brief of amicus curiae supporting the appellant was filed by Redmond C. Stewart and Carlyle Barton for Redmond C. Stewart and Edward W. Brown, executors of the Estate of William F. Cochran, deceased, and Nina Gill Cochran, widow of William F. Cochran.

The cause was argued before MARBURY, C.J., and DELAPLAINE, COLLINS, HENDERSON and MARKELL, JJ.


MARBURY, C.J., delivered the opinion of the Court.

This case involves the Federal Estate Tax, the Maryland Apportionment Act, and the Maryland Distribution Statute. The chief question raised is whether a widow, who renounced her husband's will and elected to take her statutory share in his land and personal estate, receives that share without contribution to the Federal Estate Tax, or whether her share in the estate is to be calculated after the deduction of that...

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