Johnson v. Pilkerton

Singley, J., delivered the opinion of the Court. Mattingly Gibbons Johnson died domiciled in St. Mary’s County on 10 November 1973. The principal asset of his estate was a 128 acre tobacco farm, 60 acres of which, containing most of the improvements, he devised to one of his daughters, Mary Phyllis Pilkerton. The remainder of the farm, 68 acres, he devised to his other three daughters and to his son, the appellant, Joseph A. Johnson, as tenants in common.

This remaining 68 acres consisted primarily of open fields and woodlands. Because the estate included cash in an insignificant amount, and federal estate taxes, Maryland state and inheritance taxes, and debts and expenses of administration amounted to $39,986.71, a “Reconciliation” was proposed under which each child would pay a part of the required cash, to be determined by the percentage of the estate which each took under the will. To this end, the appraised value of the farm, $157,440.00 was allocated among the children in the proportion which each received, without attributing any value to the improvements. Since the appellant, Joseph A. Johnson, took a 1/4 interest in 68 acres, or 1/4 of 68/128 of $157,440.00, he benefited to the extent of $20,946.00, or 10.4% of a gross estate of $202,330.60, and was therefore charged with 10.4% of $39,986.71, the cash required to settle the estate, or $4,149.42 1 which Johnson refused to pay.

He countered with a petition filed in the Orphans’ Court for St. Mary’s