Bouse v. Hutzler

John H. Bouse, Register of Wills for Baltimore City, appellant, claims that Louis S. Hutzler, executor of the estate of Sarah S. Mandelbaum, deceased, owes a balance of $1,082.37 for collateral inheritance taxes on the transfer of legacies from this estate. i

Mrs. Mandelbaum died on August 4, 1937. Her will bequeathed specific legacies amounting to 3213,800, and directed that collateral inheritance taxes should not be deducted therefrom but should be paid out of the residue of the estate. It appears that the defendant has paid 317,936.65 on account of collateral inheritance taxes. The Superior…