Legal Opinion
Page v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided January 15, 1974No. [No. 127, September Term, 1973.]PublishedCited by 5 opinions
1Opinion of the CourtSingley, J.
Stripped of its not inconsiderable complexities, this case turns on the question whether the State may collect interest on that portion of the Maryland estate tax payable by a decedent’s estate which was not paid until final distribution of the estate, at a time more than 15 months after the death of the decedent.* 1
Alice Carter Middendorf died domiciled in Baltimore County, Maryland on 27 August 1967, leaving an estate in excess of $2,500,000.00. Her will, which named her husband, J. William Middendorf, Jr., and Charles G. Page as executors, was admitted to probate. On 22 November 1968, the…
2Cases cited7 opinions
- Anthony P. Miller, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1947
- Giammattei v. EganSupreme Court of Connecticut · 1949
- Estate of SlackCalifornia Court of Appeal · 1948
- Comptroller of the Treasury v. CampanellaCourt of Appeals of Maryland · 1972
- Comptroller of Treasury v. Davidson, Co-Exec.Court of Appeals of Maryland · 1964
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3Cited by5 opinions
- Comptroller of the Treasury v. PhillipsCourt of Appeals of Maryland · 2005
- Attorney Grievance Commission v. ThompsonCourt of Appeals of Maryland · 2003
- Comptroller of the Treasury v. JamesonCourt of Appeals of Maryland · 1993
- Attorney Grievance Commission v. ThompsonCourt of Appeals of Maryland · 2003
- Pledger v. Worthen Bank & Trust Co.Supreme Court of Arkansas · 1994