Comptroller of the Treasury v. Russell

This appeal requires that we decide whether the orphans’ courts of this State have the authority to adjudicate the validity of tax assessments made by the Comptroller of the Treasury following his determination that State income taxes are due by a decedent and must be paid by his estate. Although we granted certiorari here to review the propriety of an order of the Orphans’ Court of Montgomery County disallowing petitioner Comptroller of the Treasury’s claim against the estate of Charles G. Jackson for unpaid Maryland income taxes, we do not reach that issue because we have concluded that the…