Clarke v. Union Trust Co. of D.C.

This is an appeal by Walter C. Clarke, Register of Wills for Montgomery County, appellant, from a decree of the Circuit Court for Montgomery County ordering that $117,033.57, devised under the will of Edward L. Morrison to the Shriners’ Hospital for Crippled Children, hereinafter known as the Shriners’ Hospital, is exempt from the Maryland Collateral Inheritance Tax imposed by Article 81, Section 110, of the Annotated Code of Maryland, 1943 Supplement.

The facts of the case were stipulated and agreed to by counsel for the respective parties and are substantially as follows. Edward L. Morrison…