Legal Opinion
Register of Wills for Baltimore County v. Arrowsmith
Court of Appeals of Maryland
Decided August 15, 2001No. 122, Sept. Term, 2000PublishedCited by 13 opinions
1Opinion of the Court
BATTAGLIA, Judge.
We issued a writ of certiorari in this case to determine whether Maryland’s statute of limitations with respect to filing a claim for refund of inheritance taxes was rendered inapplicable by the Treaty ratified pursuant to the Convention Between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Estates, Inheritance, and Gifts. 1
I. BACKGROUND
A. Facts
This controversy arose in connection with the estate of Harold Arrowsmith (hereinafter “decedent”), who died intestate in Germany on August 15, 1989. The…
2Cases cited21 opinions
- Air France v. SaksSupreme Court of the United States · 1985
- Curry v. McCanlessSupreme Court of the United States · 1939
- United States v. StuartSupreme Court of the United States · 1989
- Wright v. HenkelSupreme Court of the United States · 1903
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
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3Cited by13 opinions
- Wholey v. RoebuckCourt of Appeals of Maryland · 2002
- Fister v. Allstate Life Insurance Co.Court of Appeals of Maryland · 2001
- In Re Mark M.Court of Appeals of Maryland · 2001
- J.L. Matthews, Inc. v. Maryland-National Capital Park & Planning CommissionCourt of Appeals of Maryland · 2002
- Bern-Shaw Ltd. Partnership v. Mayor of BaltimoreCourt of Appeals of Maryland · 2003
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