SHAUGHNESSY v. PERLMAN

[No. 49, October Term, 1951.]

198 Md. 619 (1951)

85 A.2d 38

SHAUGHNESSY, REGISTER OF WILLS, v. PERLMAN ET AL., TRUSTEES

Court of Appeals of Maryland.

Rehearing denied January 9, 1952.


Attorney(s) appearing for the Case

Hall Hammond, Attorney General, and Ward B. Coe, Jr., Assistant Attorney General, for appellant.

Harry Troth Gross and George Gump, with whom were Eli Frank, Jr., and Frank & Oppenheimer on the brief, for appellee.

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


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

The question raised on this appeal is whether the Maryland inheritance tax on property passing in remainder to a taxable remainderman, upon the death of a taxable life tenant, is to be computed upon the value of such property as of the date of the death of the testatrix, or as of the date it vests in possession.

There is no dispute as to the facts. Claribel Cone, a resident of Baltimore City, died September...

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