Mitchell v. Register of Wills

This is another savings bank deposit case, but it is unlike any of the numerous ones that have preceded it, in that it involves the imposition of inheritance tax.

At the death of Charles R. Mitchell, brother of the appellant, on August 21, 1956, there was in the Central Savings Bank of Baltimore an account in the following form:

“Sadie Mitchell in trust for self and Charles R. Mitchell, joint owners, subject to the order of Sadie Mitchell during the life of both, the balance at the death of either to belong to the survivor.”

The Register of Wills for Baltimore City assessed an inheritance tax oí…