Register of Wills v. Cook

This case involves the question of whether bequests to help further the passage of the proposed Equal Rights Amendment and to aid women who may be in distress or suffer any injury as a result of any inequalities in the laws of Maryland or other states or of the United States are exempt from inheritance tax under the Maryland law. The taxes involved were paid under protest and the appellees appealed to the Maryland Tax Court. The court awarded refunds; the Register of Wills appealed to the Baltimore City Court, which affirmed the Tax Court decision, and this appeal resulted.

Jessie Marjorie…