Legal Opinion

Register of Wills v. Sterling

Court of Appeals of Maryland

Decided March 7, 1972No. [No. 246, September Term, 1971.]PublishedCited by 2 opinions

1Opinion of the CourtDigges, J.

Joseph Coulbourne Sterling, appellee, initiated this declaratory judgment action in the Circuit Court for Somerset County against the personal representative of his deceased uncle’s estate. He asked that the court declare his receipt of various shares of stock in well known corporations, a present from the decedent during the donor’s lifetime, to be a valid inter vivos gift. This claim is not disputed either by the personal representative or the beneficiaries of the estate. The appellant, the Register of Wills for Somerset County, was granted leave to intervene by the trial court (Maryland…

2Cases cited12 opinions

  1. Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
  2. United States v. O'MALLEYSupreme Court of the United States · 1966
  3. Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
  4. Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
  5. Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963

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3Cited by2 opinions

  1. Snyder v. StoufferCourt of Appeals of Maryland · 1974
  2. Hamilton v. CaplanCourt of Special Appeals of Maryland · 1987

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