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SHEPTER v. JOHNS HOPKINS UNIVERSITY

No. 63, September Term, 1993.

334 Md. 82 (1994)

637 A.2d 1223

EDWARD F. SHEPTER, JR. ET AL. v. JOHNS HOPKINS UNIVERSITY.

Court of Appeals of Maryland.

March 11, 1994.

Attorney(s) appearing for the Case

Nevett Steele, Jr. (Michael J. Gentile, Carolyn W. Stamp, Nevett Steele, Jr., P.A., all on brief), Baltimore, for appellants.

Shale D. Stiller (Evelyn W. Pasquier, Piper & Marbury, all on brief), Baltimore, for appellee.

Argued before MURPHY, C.J., and RODOWSKY, McAULIFFE, CHASANOW, KARWACKI, and ROBERT M. BELL, JJ., and CHARLES E. ORTH, Jr., Associate Judge of the Court of Appeals (retired), Specially Assigned.

RODOWSKY, Judge.

This case concerns the Maryland Uniform Estate Tax Apportionment Act, Maryland Code (1988, 1993 Cum.Supp.), § 7-308 of the Tax General Article (TG). We granted certiorari on our own motion to decide whether TG § 7-308 confers exclusive jurisdiction on the orphans' courts over estate tax apportionment liability determinations. 331 Md. 284, 627 A.2d 1063. As we explain below, TG § 7-308 is an application to liability for the payment of...

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