Legal Opinion
Shaughnessy v. Linguistic Society of America
Court of Appeals of Maryland
Decided October 27, 2001No. [No. 27, October Term, 1951.]PublishedCited by 11 opinions
1Opinion of the CourtDelaplaine, J.
This appeal brings to us the question whether a devise of real estate in Baltimore and also certain bequests given by Mrs. Klara H. Collitz, deceased, to the Linguistic Society of America are exempt from the Maryland collateral inheritance tax. Code Supp. 1947, art. 81, sec. 110.
Mrs. Collitz, a philologist, by her will made in 1937, bequeathed to the Linguistic Society, of which she was a member, the library which she and her husband, the late Dr. Hermann Collitz, also a philologist, had collected. By a codicil, executed in 1938, she gave to the society her home located at 1207 North Calvert…
2Cases cited7 opinions
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Clarke v. Union Trust Co. of D.C.Court of Appeals of Maryland · 1949
- Berry v. 34 Irving Place CorporationDistrict Court, S.D. New York · 1943
- Grand Lodge v. Mayor of BaltimoreCourt of Appeals of Maryland · 1929
- State Tax Commission v. Standard Oil Co. of New JerseyCourt of Appeals of Maryland · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- John McShain, Inc. v. ComptrollerCourt of Appeals of Maryland · 1953
- Atlantic, Gulf & Pacific Co. v. State Department of Assessment & TaxationCourt of Appeals of Maryland · 1969
- Suburban Propane Gas Corp. v. TawesCourt of Appeals of Maryland · 1954
- Armco Steel Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1959
- Miller Brothers Company v. StateCourt of Appeals of Maryland · 1993
6 more not listed; retrieve them via the Exa API.