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In the Circu it Court for T albot Cou nty Case No. 20-C-03-004819

IN THE COURT OF APPEALS OF MARYLAND No. 46 September Term, 2004

COMPTROLLER OF THE TREASURY v. BLAINE T. PHILLIPS, EXECUTOR OF THE ESTATE OF DONALD P. ROSS, JR.

Bell, C.J. Raker Wilner Cathell Harrell Battaglia Greene, JJ.

Opinio n by Rak er, J.

Filed: January 13, 2005

In this case, we determine whether the Comptroller of the Treasury may impose Maryland estate tax on an estate that has no federal estate tax liability due to its utilization of the federal credit for tax on prior transfers. The Maryland Tax Court and the Circuit Court for Talbot County held that the Comptroller may not assess Maryland estate tax in such circumstances. We affirm. I. Background Since 1926, the f ederal gov ernment h as shared e state tax revenu e with states through an eighty percent credit for state death taxes, now codified as I.R.C.

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Maryland Law