MITCHELL v. REGISTER OF WILLS

[No. 96, September Term, 1961.]

227 Md. 305 (1962)

176 A.2d 763

MITCHELL v. REGISTER OF WILLS FOR BALTIMORE CITY ET AL.

Court of Appeals of Maryland.

Decided January 9, 1962.


Attorney(s) appearing for the Case

J. Cookman Boyd, Jr., and Harry E. Silverwood for appellant.

Robert S. Bourbon, Assistant Attorney General, with whom was Thomas B. Finan, Attorney General on the brief, for appellees.

The cause was argued before BRUNE, C.J., and HENDERSON, PRESCOTT, HORNEY and MARBURY, JJ.


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

This is another savings bank deposit case, but it is unlike any of the numerous ones that have preceded it, in that it involves the imposition of inheritance tax.

At the death of Charles R. Mitchell, brother of the appellant, on August 21, 1956, there was in the Central Savings Bank of Baltimore an account in the following form:

"Sadie Mitchell in trust for self and Charles R. Mitchell, joint owners...

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