Siegel v. Comptroller of Maryland

In this case, the appellants—co-personal representatives of the estate of the late Dr. Edwin M. Cohn—challenge the Maryland Tax Court’s ruling that upheld the imposition of inheritance taxes upon several gifts made by Dr. Cohn during the two years preceding his death. The controlling question is whether the Tax Court correctly interpreted and applied the statute that extends the Maryland inheritance tax to inter vivos gifts which were “made in contemplation of death.” We shall hold that there is substantial evidence in the record to support the Tax Court’s finding that the gifts made by Dr.…