COMPTROLLER OF TREASURY v. CAMPANELLA

[No. 333, September Term, 1971.]

265 Md. 478 (1972)

290 A.2d 475

COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND v. CAMPANELLA, EXECUTRIX OF THE LAST WILL AND TESTAMENT OF JOSEPH A. CAMPANELLA

Court of Appeals of Maryland.

Decided May 12, 1972.


Attorney(s) appearing for the Case

Francis X. Pugh, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant.

Evan A. Chriss, with whom were Charles E. Bienemann, Jr., S. Booker Carter, Jr. and Gordon, Feinblatt & Rothman on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and BARNES, McWILLIAMS, FINAN, SINGLEY, SMITH and DIGGES, JJ.


FINAN, J.,* delivered the opinion of the Court.

The State of Maryland and a taxpayer are the opposing parties in this appeal. The question presented is: Where an additional Maryland estate tax payment is made later than the due date of fifteen months after decedent's death, and interest is charged on the additional payment for a period from the due date to the date of payment, pursuant to Article...

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