McConihe v. Comptroller of the Treasury

I dissent because, in my opinion, (1) the language of Sections 167, 168, 169 and 170 of Article 81 of the Maryland Code (1957) when construed together does not indicate a legislative intent that the penalty was applicable under the facts in the present case and, (2) in any event, the language is at least ambiguous and that ambiguity should be resolved in favor of the taxpayer.(1)

Section 167 outlines the procedure when there has been no administration within 90 days of the date of death of a person who died, seized or possessed of property subject to the Maryland inheritance tax. After the 90…