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STATE OF WIS. (DEPT. OF REV.) v. MARYLAND NAT. BANK

No. 83-1437.

734 F.2d 1015 (1984)

STATE OF WISCONSIN (DEPARTMENT OF REVENUE; INCOME SALES, INHERITANCE & EXCISE TAX DIVISION), Appellant, v. MARYLAND NATIONAL BANK, Trustee of Trustee created by Rachel H. Pettit under Agreement dated November 10, 1960; and T. Hughlett Henry, Jr., Trustee of Trust Created by Rachel H. Pettit under Agreement dated November 10, 1960, Appellees.

United States Court of Appeals, Fourth Circuit.

Decided May 22, 1984.

Attorney(s) appearing for the Case

Louis F. Friedman, Baltimore, Md. (Gary P. Aiken, Friedman & Friedman, Baltimore, Md., on brief), for appellant.

Fenton L. Martin, Baltimore, Md. (Daniel H. Honemann, Clapp, Somerville, Honemann & Beach, Baltimore, Md., on brief), for appellees.

Before WIDENER, SPROUSE and CHAPMAN, Circuit Judges.

PER CURIAM:

The State of Wisconsin sued in the Maryland federal district court to enforce a judgment for her inheritance taxes she had obtained in a Wisconsin state court against the defendants, both of whom are citizens of Maryland. The district court declined to give the Wisconsin judgment full faith and credit, holding that the Wisconsin state court lacked personal jurisdiction to enter the judgment sued upon here. We are of opinion the district court did not have...

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