SIEGEL v. COMPTROLLER

No. 0383, September Term, 2007.

974 A.2d 941 (2009)

186 Md. App. 411

David B. SIEGEL, et al., Co-Personal Representatives of the Estate of Edwin M. Cohn v. COMPTROLLER OF MARYLAND.

Court of Special Appeals of Maryland.

July 2, 2009.


Attorney(s) appearing for the Case

Deanna L. Peters (Jeffrey M. Schwaber, Stein, Sperling, Bennett, DeJong, Driscoll & Greenfeig, PC, on the brief), Rockville, for appellant.

David K. Hayes (Douglas F. Gansler, Atty. Gen., on the brief), Baltimore, for appellee.

Panel: SALMON, JAMES R. EYLER and MEREDITH, JJ.


MEREDITH, J.

In this case, the appellants — co-personal representatives of the estate of the late Dr. Edwin M. Cohn — challenge the Maryland Tax Court's ruling that upheld the imposition of inheritance taxes upon several gifts made by Dr. Cohn during the two years preceding his death. The controlling question is whether the Tax Court correctly interpreted and applied the statute that extends the Maryland inheritance tax to inter vivos gifts which were...

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