Blaustein v. State Tax Commission

Sloan,

delivered the opinion of the court.

The sole question presented on this appeal is the validity of section 141A of article 81 of the Code, as enacted by the Act of 1935, ch. 302, sec. 2.

The late Louis Blaustein, on or about October 30th, 1934, created certain trust estates for the benefit of his wife, Henrietta Blaustein, with his son, Jacob Blaustein, as trustee, all of whom were then residents of Baltimore City. On February 11th, 1935, Jacob Blaustein resigned as trustee, and was succeeded by three New York trust companies, to which the assets of the respective trusts, which consisted…