This Article examines a Kent County, Maryland Circuit Court opinion, the rationale of which leads to a result arguably at odds with the purpose of Maryland inheritance tax law. The author, after a review of relevant extra jurisdictional case law, offers suggestions for judicial and legislative remedial action.
Simmons, William M.
"Maryland Inheritance Taxation of Testamentary Options to Purchase,"
University of Baltimore Law Review: Vol. 8
, Article 5.
Available at: http://scholarworks.law.ubalt.edu/ublr/vol8/iss2/5