Clarke v. Welden

The question presented in this appeal is whether, in computing the Maryland inheritance tax chargeable to the sole beneficiary of a Maryland decedent, the entire Federal estate tax is deductible, including that portion attributable to real estate of the decedent located in the District of Columbia. The case arises from an ac*28tion by the Register of Wills for Montgomery County against the executrix and sole beneficiary under the will of Wallace E. Gregg, to which a general issue plea was filed. There were cross-motions for summary judgment, the court granting the appellee’s motion.

The decedent…