Justia Maryland Supreme Court Opinion Summaries
Articles Posted in Trusts & Estates
Muskin v. State Dep’t of Assessments & Taxation
Petitioner, trustee of two trusts owning several hundred ground rent leases, failed to register the trusts' ground leases with the State Department of Assessments and Taxation (SDAT) as required by the state's Ground Rent Registry Statute. Petitioner instead filed an action requesting a declaratory judgment that the Statute was unconstitutional and an injunction prohibiting the SDAT from issuing extinguishment certificates regarding the trusts' ground leases as required by the Statute. The circuit court granted summary judgment in favor of SDAT and issued a declaratory judgment stating that the Statute was constitutional. The Court of Appeals reversed, holding (1) the extinguishment and transfer provisions of the Statute were unconstitutional under Maryland's Declaration of Rights and Constitution; and (2) the registration requirements were constitutional under federal and Maryland constitutional principles. Remanded. View "Muskin v. State Dep't of Assessments & Taxation" on Justia Law
Boer v. Univ. Specialist Hosp.
The decedent in this case, Dorothy Faya, lived most of her life in Catonsville in Baltimore County. After suffering a fall, Faya was taken to University Speciality Hospital (USH) in Baltimore City, where she remained for eleven months until her death. Before the opening of an estate, USH filed a claim for the amount owed it with the register of wills in Baltimore City. The personal representative denied the claim filed in Baltimore City on the ground that it was invalid because Faya did not reside in the City at the time of her death. The Orphans' Court for Baltimore County agreed with the personal representative and entered judgment for the estate. The circuit court affirmed the judgment. The court of special appeals reversed, holding that Faya's bodily presence as an inhabitant of a Baltimore City health facility at the time of her death qualified her as a resident of the City when she died. The Court of Appeals affirmed, holding that under the facts of this case, Faya could be considered a resident of Baltimore City. View "Boer v. Univ. Specialist Hosp." on Justia Law
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Maryland Court of Appeals, Trusts & Estates