COMPTROLLER v. RUSSELL

[No. 67, September Term, 1978.]

284 Md. 174 (1978)

395 A.2d 488

COMPTROLLER OF THE TREASURY v. HILDA ANN RUSSELL, PERS. REP. OF THE ESTATE OF CHARLES G. JACKSON

Court of Appeals of Maryland.

Decided December 20, 1978.


Attorney(s) appearing for the Case

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

J. Robert Carey for appellee.

The cause was argued before SMITH, DIGGES, ELDRIDGE, ORTH and COLE, JJ.


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

This appeal requires that we decide whether the orphans' courts of this State have the authority to adjudicate the validity of tax assessments made by the Comptroller of the Treasury following his determination that State income taxes are due by a decedent and must be paid by his estate. Although we granted certiorari here to review the propriety of an order of the Orphans' Court of Montgomery County disallowing petitioner...

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