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COURSEY v. HANOVER BANK

[No. 72, October Term, 1954.]

206 Md. 180 (1955)

110 A.2d 680

COURSEY, REGISTER OF WILLS v. HANOVER BANK ET AL., EXECUTORS

Court of Appeals of Maryland.

Decided January 19, 1955.

Attorney(s) appearing for the Case

Charles McC. Mathias, Assistant Attorney General, with whom was Edward D.E. Rollins, Attorney General, on the brief, for the appellant.

Robert Stinson and Frank B. Ober, with whom were Ober, Williams, Grimes & Stinson and Gibson & Wood on the brief, for the appellees.

The cause was argued before BRUNE, C.J., and DELAPLAINE, COLLINS, HENDERSON and HAMMOND, JJ.

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

Upon a special case stated, the Circuit Court for Queen Anne's County, Maryland, in equity, decreed that no in-inheritance tax was payable to the State of Maryland upon certain devises and bequests to Whitehall Foundation, Inc., a corporation of the State of New Jersey, in the will of George M. Moffett, deceased. The question presented on appeal is whether the corporation...

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