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COMPTROLLER v. TAYLOR

No. 56, Sept. Term, 2018.

213 A.3d 629 (2019)

465 Md. 76

COMPTROLLER OF the TREASURY v. Richard Reeves TAYLOR.

Court of Appeals of Maryland.

July 29, 2019.

Attorney(s) appearing for the Case

Argued by Michael J. Salem , Asst. Atty. Gen. ( Brian E. Frosh , Atty. Gen. of Maryland, Annapolis, MD), on brief, for Petitioner/Cross-Respondent.

Argued by K. Donald Proctor ( Margaret M. McKee , Proctor & McKee, P.A., Towson, MD), on brief, for Respondent/Cross-Petitioner.

Argued before: Barbera, C.J., Greene, McDonald, Watts, Hotten, Getty, Irma S. Raker (Senior Judge, Specially Assigned) JJ.

This case arises from the Comptroller of the Treasury's ("Comptroller") assessment of estate tax and penalties against a Maryland estate that included the value of a particular type of marital trust. The marital trust, which was created in Michigan, consisted of qualified terminable interest property or "QTIP" that was reported on the...

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