Shepter v. Johns Hopkins University

RODOWSKY, Judge.

This case concerns the Maryland Uniform Estate Tax Apportionment Act, Maryland Code (1988, 1993 Cum.Supp.), § 7-308 of the Tax General Article (TG). We granted certiorari on our own motion to decide whether TG § 7-308 confers exclusive jurisdiction on the orphans’ courts over estate tax apportionment liability determinations. 331 Md. 284, 627 A.2d 1063. As we explain below, TG § 7-308 is an application to liability for the payment of estate taxes of the equitable doctrine of contribution. Consequently, we hold that there is concurrent subject matter jurisdiction between the…