Cross v. Downes

This is an appeal from the judgment on a verdict in favor of plaintiff in a case submitted to the Baltimore City Court on a special case stated.

The executors of James C. Gittings, deceased, filed their administration account in the Orphans’ Court of Baltimore City, and at the same time the sum of $1,377.21 was paid out of the estate as a tax on the commissions of the executors. The executors did not claim or receive any commissions. .The amount of the gross federal estate tax, as computed by the Commissioner of Internal Bevenue, is $8,573.18. In arriving at this tax the commissioner deducted…