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COMPTROLLER OF TREASURY v. PHILLIPS

No. 46, September Term, 2004.

865 A.2d 590 (2005)

384 Md. 583

COMPTROLLER OF the TREASURY v. Blaine T. PHILLIPS, Executor of the Estate of Donald P. Ross, Jr.

Court of Appeals of Maryland.

January 13, 2005.

Attorney(s) appearing for the Case

Gerald Langbaum, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., John K. Barry, Asst. Atty. Gen., on brief), for petitioner.

Thomas P. Sweeney (Michael R. Stein, Richards, Layton & Finger, Wilmington, Richard L. Counts, III, Leigh R. Melton, Wheeler, Parker, Thompson & Counts, LLP, Easton, on brief), for respondent.

Argued before BELL, C.J. RAKER, WILNER, CATHELL, HARRELL, BATTAGLIA and GREENE, JJ.

RAKER, J.

In this case, we determine whether the Comptroller of the Treasury may impose Maryland estate tax on an estate that has no federal estate tax liability due to its utilization of the federal credit for tax on prior transfers. The Maryland Tax Court and the Circuit Court for Talbot County held that the Comptroller may not assess Maryland estate tax in such circumstances. We affirm.

I.

Background

Since 1926, the federal government...

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