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MARYLAND NAT'L BK. v. COMPTROLLER OF TREASURY

[No. 221, September Term, 1971.]

264 Md. 536 (1972)

287 A.2d 291

MARYLAND NATIONAL BANK, SUCCESSOR TRUSTEE U/W OF LESLIE A. SMELSER v. COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND

Court of Appeals of Maryland.

Decided February 17, 1972.

Attorney(s) appearing for the Case

Argued and reargued by William A. Grimes, with whom were Ober, Grimes & Shriver on the brief, for appellant.

Argued and reargued by Jon F. Oster, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued on January 13, 1972, before HAMMOND, C.J., and BARNES, SINGLEY, SMITH and DIGGES, JJ., and reargued on January 18, 1972, before HAMMOND, C.J., and BARNES, McWILLIAMS, FINAN, SINGLEY, SMITH and DIGGES, JJ.

SINGLEY, J., delivered the opinion of the Court. BARNES, McWILLIAMS and DIGGES, JJ., dissent and BARNES, J., filed a dissenting opinion in which McWILLIAMS and DIGGES, JJ., concur at page 543 infra.

Once again, we are called upon to construe the revision of Maryland's income tax law, enacted by Ch. 142 of the Laws of 1967, Maryland Code (1957, 1969 Repl. Vol.) Art. 81, §§ 279-323A, which substantially changed the

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