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SCOTT v. CLERK OF THE CIRCUIT COURT FREDERICK CTY.

No. 235, Sept. Term, 1996.

684 A.2d 896 (1996)

112 Md. App. 234

Edward D. SCOTT et al. v. CLERK OF THE CIRCUIT COURT FOR FREDERICK COUNTY.

Court of Special Appeals of Maryland.

November 8, 1996.

Attorney(s) appearing for the Case

Janet I. McCurdy (Sallie M. Brinkley and Stern & Kresslein, P.A., on the brief), Frederick, for Appellants.

Julia M. Freit, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General, on the brief), Baltimore, for Appellee.

Argued before MOYLAN and CATHELL, JJ., and JOHN J. BISHOP (retired), Specially Assigned.

CATHELL, Judge.

The State of Maryland imposes two separate taxes upon the transfer of real property—a recordation tax and a transfer tax. Md.Code (1985, 1994 Repl.Vol., 1995 Supp.), §§ 12-102 and 13-202 of the Tax-Property Article.1 This case presents us with the issue of whether a transfer made by a family member to a family limited partnership for estate-planning purposes is exempt from those taxes. At the outset, we...

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