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DEAN v. DIRECTOR OF FINANCE OF MONTGOMERY CTY.

No. 1110, September Term, 1992.

96 Md. App. 80 (1993)

623 A.2d 707

MARY GORE DEAN ET AL. v. DIRECTOR OF FINANCE OF MONTGOMERY COUNTY.

Court of Special Appeals of Maryland.

April 29, 1993.

Attorney(s) appearing for the Case

James Grafton Gore, Jr., Vienna, for appellants.

H. Christopher Malone, Sr. Asst. County Atty. and Betty N. Ferber, Asst. County Atty. (Joyce R. Stern, County Atty., on the brief), Rockville, for appellee.

Argued before ROSALYN B. BELL, FISCHER and MOTZ, JJ.

ROSALYN B. BELL, Judge.

Is a remainder interest in real property subject to farmland transfer taxes in Montgomery County? If so, was the tax correctly computed under the facts presented in this case? Appellants, Mary Gore Dean, James Grafton Gore, and Beatrice Louise Gore, bring these questions to us after the Circuit Court for Montgomery County affirmed a decision of the Maryland Tax Court, confirming the refusal of appellee, the Department of Finance of Montgomery...

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