Court of Appeals of Maryland December 20, 1978, [No. 67, September Term, 1978.] (Comptroller of the Treasury v. Russell)

Digges, J.,

delivered the opinion of the Court.

This appeal requires that we decide whether the orphans’ courts of this State have the authority to adjudicate the validity of tax assessments made by the Comptroller of the Treasury following his determination that State income taxes are due by a decedent and must be paid by his estate.