Legal Opinion
McConihe v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided April 10, 1967No. [No. 180, September Term, 1966.]PublishedCited by 17 opinions
1Opinion of the Court
Marbury, J.,
delivered the majority opinion of the Court. Barnes, J., dissents. Dissenting opinion at p. 279, infra.
This is an appeal from an order of the Circuit Court for Montgomery County, Judge Anderson presiding, in which the court affirmed the upholding by the Maryland Tax Court of a twenty-five per cent penalty for delayed administration assessed by the register of wills for Montgomery County.
The undisputed facts are as follows: Malcolm S. McConihe, Sr., a resident of the District of Columbia, died on July 1, 1961, leaving a last will and testament. At the time of his death, he was…
2Cases cited5 opinions
- Comptroller of Treasury v. M. E. Rockhill, Inc.Court of Appeals of Maryland · 1954
- Diamond Match Co. v. State Tax CommissionCourt of Appeals of Maryland · 1938
- Fair Lanes, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1965
- Comptroller of the Treasury v. Atlas General IndustriesCourt of Appeals of Maryland · 1964
- State v. Cadwalader, Exec.Court of Appeals of Maryland · 1961
3Cited by17 opinions
- Scoville Service, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1973
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
- B. F. Saul Co. v. West End Park North, Inc.Court of Appeals of Maryland · 1968
- Pan American Sulphur Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1969
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
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