Legal Opinion

Washington County Hospital Ass'n v. Estate of Mealey

Court of Appeals of Maryland

Decided June 25, 1913PublishedCited by 10 opinions

Two appeals from the Orphans’ Court for Washington County. The facts are stated in the opinion of the Court. The two causes were argued before Boyd, C. J., Briscoe, Burke, Thomas, Urner, Stockbridge and Constable, JJ.

1Opinion of the CourtBoyd, C. J.

The question submitted for our determination in this case and that of the Washington County Free Library v. Estate of Edward W. Mealey, deceased, is whether the residue of the estate which was left to the appellants in the two eases by the last will and testament of Edward W. Mealey, deceased, is subject to the collateral inheritance tax imposed by section 120 of Article 81 of the Code of 1912. After making certain other bequests not involved in this controversy, the testator by the seventh clause of his will left all the rest, residue and remainder of his estate to the Hagerstown Trust…

2Cases cited7 opinions

  1. United States v. PerkinsSupreme Court of the United States · 1896
  2. Plummer v. ColerSupreme Court of the United States · 1900
  3. Orr v. GilmanSupreme Court of the United States · 1902
  4. State v. DalrympleCourt of Appeals of Maryland · 1889
  5. State v. Northern Central Railway Co.Court of Appeals of Maryland · 1876

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3Cited by10 opinions

  1. Bouse v. HutzlerCourt of Appeals of Maryland · 1942
  2. Safe Deposit & Trust Co. v. BouseCourt of Appeals of Maryland · 1943
  3. Helser v. StateCourt of Appeals of Maryland · 1916
  4. Wingert v. StateCourt of Appeals of Maryland · 1916
  5. Rosenburg v. BouseCourt of Appeals of Maryland · 1937

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