Safe Deposit & Trust Co. v. State

The personal estate of Samuel R. Vickers, a resident of Baltimore City, who died intestate on May 12th, 1922, was distributable among; his collateral next of kin. The amount of the estate for distribution, after the payment of debts, commissions and expenses, was $189,214.57. This included $5,006.09 of income accrued and collected during the period of administration. The question presented is whether the collateral inheritance tax, for which the law of Maryland provides, is chargeable as to tbe whole of tbe estate for distribution, or whether the income which it included should be disregarded…