POSNER v. COMPTROLLER

No. 563 September Term, 2007.

951 A.2d 112 (2008)

180 Md. App. 379

David B. POSNER, Personal Representative of the Estate of Rose B. Posner v. COMPTROLLER OF the TREASURY.

Court of Special Appeals of Maryland.

June 30, 2008.


Attorney(s) appearing for the Case

Peter E. Keith (Gallagher, Evelius & Jones, LLP, on the brief), Baltimore (Mark T. Willen, Summerfield, Willen, Silverberg & Limsky, PA, on the brief), Owings Mills, for Appellant.

John K. Barry (Douglas F. Gansler, Atty. Gen., on the brief), Annapolis, for Appellee.

Panel: KRAUSER, C.J., JAMES R. EYLER, and WRIGHT, JJ.


WRIGHT, Judge.

This appeal stems from a series of cases involving the estate of Rose B. Posner, the relevant issue being the ownership of a marital trust. In 1998, Rose B. Posner's estate paid both federal and Maryland estate taxes on the trust. In 1999, this Court concluded that the marital trust was not part of Rose Posner's estate, and therefore, the marital trust should not have been included on either tax return.1

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases