PAGE v. COMPTROLLER OF TREASURY

[No. 127, September Term, 1973.]

270 Md. 725 (1974)

313 A.2d 691

PAGE ET AL., CO-EXECUTORS OF ESTATE OF ALICE CARTER MIDDENDORF v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Motion for rehearing filed January 15, 1974.

Denied and opinion modified January 25, 1974.


Attorney(s) appearing for the Case

Charles G. Page, with whom were White, Page & Lentz on the brief, for appellants.

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

The cause was argued before BARNES, McWILLIAMS, SINGLEY, SMITH, DIGGES and LEVINE, JJ.


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

Stripped of its not inconsiderable complexities, this case turns on the question whether the State may collect interest on that portion of the Maryland estate tax payable by a decedent's estate which was not paid until final distribution of the estate, at a time more than 15 months after the death of the decedent.1

Alice Carter Middendorf...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases