Johnson v. Hall

The majority today holds that Dr. Johnson’s will does not explicitly direct the payment of all estate and inheritance taxes out of the residuary estate, and as a consequence the federal estate tax must be apportioned among all the legatees. Because I think that Articles FIRST and TENTH, when read together, sufficiently express Dr. Johnson’s intention to direct against apportionment under Maryland Code (1974), § 11-109 (k) of the Estates and Trusts Article, I respectfully dissent.

To determine the effect of a tax clause in a will, the Court must first ascertain the testatrix’s intent. As Chief…