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JOHNSON v. HALL

[No. 1, September Term, 1978.]

283 Md. 644 (1978)

392 A.2d 1103

JULE ABNER JOHNSON, PERS. REP. OF THE ESTATE OF CATHERINE W. JOHNSON v. W. LUTHER HALL AND JAMES M. BACOS

Court of Appeals of Maryland.

Decided November 1, 1978.

Attorney(s) appearing for the Case

Alexander Breuer for appellant.

Paul H. Mannes, with whom was Philip M. Glick on the brief, for W. Luther Hall, one of appellees. Theodore Kligman for James M. Bacos, other appellee.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, LEVINE, ELDRIDGE, ORTH and COLE, JJ.

DIGGES, J., delivered the opinion of the Court. MURPHY, C.J., dissents and filed a dissenting opinion at page 657 infra.

Confronting us in this case is the task of finding a final resting place for the federal estate tax obligation which was assessed on the worldly goods owned at the time of her death by Catherine W. Johnson, M.D., of Fort Foote, Prince George's County, Maryland. The orphans' court of that county concluded...

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