WILSON v. LEWIS

No. 109, September Term, 1987.

311 Md. 547 (1988)

536 A.2d 658

JACK M. WILSON v. DORIS K. LEWIS, REGISTER OF WILLS FOR DORCHESTER COUNTY.

Court of Appeals of Maryland.

February 9, 1988.


Attorney(s) appearing for the Case

Donald H. Olson (Richard L. Counts, III and Miller, Wheeler, Thompson & Thompson, on the brief), Easton, for appellant.

Susan P. Whiteford, Sp. Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., and James G. Klair, Asst. Atty. Gen., on the brief), Baltimore, for appellee.

Argued before ELDRIDGE, COLE, RODOWSKY, McAULIFFE, ADKINS and BLACKWELL, JJ., and CHARLES E. ORTH, Jr., Associate Judge of the Court of Appeals of Maryland (retired), Specially Assigned.


CHARLES E. ORTH, Jr., Judge, Retired, Specially Assigned.

I

Maryland imposes a tax, usually called a "lineal inheritance tax," on

any and all property, having a taxable situs in this State, passing at the death of any resident or nonresident decedent, in trust or otherwise, to or for the use of the father, mother, husband, wife, children, lineal descendants of such decedent or any stepchild or stepparent of the decedent.

Md.Code (1957,...

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