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Law digest: 7/11/11

MARYLAND COURT OF APPEALS

Administrative Law, Withdrawal of election to review: Once the District Council of Prince George’s County elects to review a decision, it is not permitted to withdraw that election and it must hold a hearing on the merits and adopt written findings and conclusions. County Council of Prince George’s County, Maryland v. Billings, No. 46, Sept. Term, 2010. RecordFax No. 11-0620-20.

Criminal Law, Restitution: The circuit court erred in ordering defendants to pay restitution for crimes for which they were not convicted and had not expressly agreed to pay restitution as part of a valid plea agreement. Silver v. State, Nos. 98, 99, Sept. Term, 2010. RecordFax No. 11-0620-21.

Evidence, Post-arrest, post-Miranda silence: Because the defendant did not “open the door” sufficiently with his statements at trial regarding his pre-arrest actions and intentions, the State was not entitled to elicit testimony regarding his post-arrest, post-Miranda silence. Lupfer v. State, No. 109, Sept. Term, 2010. RecordFax No. 11-0620-22.

U.S. 4TH CIRCUIT COURT OF APPEALS

Constitutional Law, Taxation: For purposes of the Tax Injunction Act, an excise “tax” imposed by a county, which applied only to a single business entity which was unable to pass on the fee to its consumers, was actually a punitive fee rather than a tax and was therefore within the jurisdiction of the 4th Circuit. GenOn Mid-Atlantic, LLC v. Montgomery County, Maryland, No. 10-1882. RecordFax No. 11-0602-61.

Criminal Procedure, Subpoena: Mutual Legal Assistance Treaty between the United States and foreign company’s home country was not the exclusive means for the government to obtain documents from a party located in company’s home country in aid of the government’s criminal investigation, and the government’s use of grand jury subpoena to obtain documents was not unreasonable or abusive. In re Grand Jury Subpoena, No. 10-4815. RecordFax No. 11-0615-60.

Tax Law, Statute of limitations: Treasury Regulation establishing a two-year limitations period within which to request equitable innocent spouse relief from joint and several income tax liability was valid. Jones v. Commissioner of Internal Revenue, No. 10-1985. RecordFax No. 11-0613-61.